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2012 (10) TMI 277 - AT - Income TaxCondonation of delay in filing appeal against order of CIT(A) - non-payment of tax on the returned undisclosed income - inordinate delays of more than 2491 - held that:- the assessee has discharged the huge tax liability - Thus, it would be totally unfair for not providing an opportunity to him for disputing the additions made by the AO on merit. Decision in [J.T. (India) Exports v. Union of India [2001 (9) TMI 10 - DELHI HIGH COURT] followed. Curable defect - section 249(2) - held that:- appeal filed in violation of Section 249(4) would be termed as a defective one and the moment defect is cured then those can be disposed of on merit subject to limitation. The Courts and the quasi-judicial bodies are empowered to condone the delay if a litigant satisfies the Court that there were sufficient reasons for availing the remedy after expiry of limitation. Scope of the term "sufficient cause or reason" - held that:- The Hon'ble, Supreme Court in Mst. Katiji (1987 (2) TMI 61 - SUPREME COURT) has observed that when substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have a vested right in injustice being done because of a non-deliberate delay. - Delay condoned.
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