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2020 (9) TMI 87 - AT - Income TaxCondonation of delay - sufficient cause of late filing of appeal in terms of Section 249(3) - non-receipt of statements u/s 200A - HELD THAT:- Keeping in view the adverse business / financial as well as medical conditions being faced by the director of the assessee entity, we are of the considered opinion that the delay was to be condoned. The factual matrix placed before us could explain the non-receipt of statements u/s 200A by the assessee. While doing so, we are guided by the following principles laid down regarding condonation of delay in the case of Collector, Land Acquisition Vs. Katiji [1987 (2) TMI 61 - SUPREME COURT] We are unable to find any deliberate negligence or malicious intent on the part of the assessee in filing of the appeal. When substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a nondeliberate delay. Keeping in mind the aforesaid principles, the bench formed an opinion that the delay was to be condoned and the appeal was to be restored back to the file of learned CIT(A) for disposal on merits.
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