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2019 (4) TMI 707 - AT - Income TaxCondonation of the delay of 248 days - non receipt of proper directions to take further course of action against the order of the CIT(A) by AR who appeared before the CIT(A) - HELD THAT:- As relying on MST. KATIJI AND OTHERS [1987 (2) TMI 61 - SUPREME COURT]while explaining and laying down the principles that need to be kept in mind while considering an application for condonation of delay, has emphasized that substantial justice should prevail over technical considerations. The Hon’ble Court also explained that a litigant does not stand to benefit by lodging the appeal late and that the expression ‘everyday’s delay must be explained’ does not mean that a pedantic approach should be taken. The doctrine should be applied in a rational, common sense and pragmatic manner - there was sufficient and reasonable cause for delay of 248 days in filing the appeal before the Tribunal and that it is a fit case for condonation of the aforesaid delay and do so. Failure to pay self assessment tax on the originally declared income - assessee had neither furnished details nor supporting documents to reconcile the difference of income in the revised return vis-à-vis the income declared in the original return of income - HELD THAT:- There has not been proper examination / verification of the matter as though the AO states that no details / corroborating evidences were field, the learned AR submits that corroborating details / reconciliation etc., for revised income of ₹ 15,73,400/- are available on the records of the Department, filed as part of the audited financial statements along with the revised returns. The interest of substantial justice would be served by setting aside the impugned orders of the authorities below and therefore restore the matter to the file of the AO for examination, verification and determination of the correct income of the assessee viz., whether at ₹ 27,94,350/- as per original return of income for Assessment Year 2014- 15 or at ₹ 15,73,400/- as per the revised return of income filed for this year taking into account and addressing all the claims of the assessee. Needless to add, the AO shall afford the assessee adequate opportunity of being heard and to file details / submissions required
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