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2017 (1) TMI 1324 - AT - Income TaxCondonation of the delay of 263 days - Ill health of advocate - Held that:- The reason attributed by the assessee cannot be said to be unreasonable. Primarily, the assessee does not stand to gain by filing this appeal with any delay. Further, the medical record and the death certificate filed by the assessee lends any amount of support to his contention. It is the settled principles of law in Collector of Land Acquisition vs Mst Katiji & Others 1987 (2) TMI 61 - SUPREME Court ) that when the question of delivery of substantial justice is spitted against the technical consideration, the later must give way to the former and the adjudicating authorities cannot take a pedantic view while dealing with this sort of matters. While respectfully following the ratio of the above decision, we hold that it is a fit case to condone the delay and to receive the appeal for consideration on merits. Point no. 1is answered in favour of the assessee. Dismissing the appeal on the withdrawal of the same by the assessee - Held that:- When the appeal was dismissed as withdrawn at the instance of the assessee, it is not open for the assessee to take a turnaround and to contend that the dismissal of the appeal by the Ld. CIT(A) is without any jurisdiction. While respectfully following the judicial reasoning delineated above, we hold that it is a fit case to set aside the matter to the file of the Ld. CIT(A) to give a fresh disposal thereof according to law after affording reasonable opportunity of being heard to the assessee. We order accordingly.
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