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2020 (1) TMI 398 - ITAT CHENNAICondonation of delay - delay of 345 days in filing the appeal before the learned CIT(A) - HELD THAT:- The assessee has shown before us that he is a Senior Citizen of 80 years and is suffering from multiple diseases. Normally, no person will be benefitted by filing its appeal late beyond the time prescribed by statute. It is also well settled that whence technicalities are pitted against substantial justice, the Courts will normally lean towards substantial justice, unless malafide is shown to be at writ large on the part of litigant. There is no such allegation by Revenue that the assesse filed its appeal late with learned CIT(A) deliberately with some ulterior motive. Rather the assessee is a Senior Citizen of 80 years of age and has claimed to be suffering from multiple diseases. The affidavit to that extent is filed before us and is reproduce above in this order. We have no reasons to disbelieve version of assessee rather assessee being a Senior Citizen of 80 years of age deserve liberal approach in condoning the delay in filing appeal late with learned CIT(A). Each case for condonation is to be decided on its own facts and merits. The facts may differ from case to case and there is no straight jacket formula for deciding application for condonation of delay. Thus, we in exercise of our powers u/s. 254(1) of the 1961 Act condone the delay in filing appeal late by 345 days with learned CIT(A) by assessee in the instant case as in our considered view the assessee has shown sufficient cause and hence we set aside appellate order dated 10.04.2019 passed by learned CIT(A) and restore the matter back to the file of learned CIT(A) for fresh adjudication. The learned CIT(A) is directed to adjudicate all the grounds raised by assessee in its appeal filed with learned CIT(A). Needless to say that the learned CIT(A) shall give proper and adequate opportunity of being heard to the assessee in accordance with principles of natural justice in accordance with law.
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