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2024 (4) TMI 188 - AT - Income TaxCondonation of delay filling appeals - application for admission of Additional Evidence under rule 46A - Addition u/s 69 made on difference in 26AS statement and return of income - HELD THAT:- We are of the opinion that admittedly the Assessee failed to comply notices issued by the Assessing Officer, but the Assessing Officer also failed to carry out necessary investigations and to understand the facts in totality. Assessing Officer always have access to the return of income of the assessee for earlier years. The AO has not bothered to study the details shown in the Balance sheets of earlier years. The aim of the Assessment Proceedings is to assessee the correct income of the Assessee. Also, the ld.CIT(A) has not adjudicated each and every ground raised by the Assessee on merits. CIT(A) also failed to consider the documents filed by the Assessee under Rule 46A. In these facts and circumstances of the case, we are of the opinion that substantial justice is more important than the technical delays. On identical facts in the case of Gupta Emerald Mines (P.) Ltd. [2023 (10) TMI 1287 - SC ORDER], the Hon’ble Supreme Court has condoned the delay of the assessee and set aside the order of the ITAT .In the case of Gupta Emerald Mines P Ltd the Appellant claimed that Appellant had not received the copy of the order of the CIT(A). Also in HINDALCO INDUSTRIES LIMITED [2024 (1) TMI 1039 - BOMBAY HIGH COURT] principle of advancing substantial justice is of prime importance, while considering the question of condonation. Thus we condone the delay in filling the appeal. CIT(A) has to decide the appeal on merit and CIT(A) does not have any power to dismiss appeal for non-prosecution.In these facts and circumstances of the case we set aside the order of the CIT(A) to CIT(A) for de-novo adjudication after giving opportunity to the assessee. Appeal of the assessee is allowed for statistical purpose.
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