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2013 (11) TMI 1054 - HC - Income TaxCondonation of delay - The assessee requested the learned Tribunal to condone the delay by submitting that earlier tax matter were being looked after by a Chartered Accountant M/s. J M. Patel & Brothers and even after losing the appeal before the learned CIT(A), he did not advise the assessee to file further appeal before the Tribunal. - Held that:- Considering the affidavits filed by the assessee before the Tribunal which are even reproduced by the learned Tribunal, the learned Tribunal has committed error in not condoning the delay and not considering the appeals on merits - There is no observation by the learned Tribunal that there was any deliberate delay on the part of the assessee and / or there was any mala fide intention on the part of the assessee in not preferring the appeals within a period of limitation. Once the Income Tax Practitioner is changed it may not be possible for the assessee to get affidavit of Income Tax Practitioner - The condonation of delay was not required to be refused on this very ground - It is a cardinal principle of law that normally by and large, the appeals are required to be decided on merits rather than dismissing the same on technical ground like delay etc. unless it is found that there was gross negligence on the part of the assessee and / or there was any mala fide intention on the part of the assessee in not preferring the appeal within the period of limitation - Following Collector, Land Acquisition, Anantnag and Another vs. Mst. Katiji and Others [1987 (2) TMI 61 - SUPREME Court] - Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated - Decided in favour of assessee.
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