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2014 (12) TMI 217 - AT - Income TaxAppeal dismissed as being time barred u/s 249 - violation of principles of natural justice – Admission of appeal - Held that:- It is immaterial to discuss, whether assessment order was served through affixture validly or not but the assessee obtained the copy of assessment order from the AO for the first time and filed appeal within the limitation period after obtaining the assessment order - the assessee's wife was under treatment for cancer at Christian Medical College, Vellore during this period of delay - the cause is reasonable for filing of appeal belatedly i.e. after expiry of limitation period, if there is any – the delay is condoned and the CIT(A) is directed to admit the appeal. In case CIT(A) chose not to condone the delay, he has no business to adjudicate the appeal on merits - first of all, the appeal should be admitted for making a decision on merits because the right to appeal is neither an absolute right nor an ingredient of natural justice the principles of which must be followed in all judicial and quasi-judicial adjudications - The right to appeal is statutory right and it can be circumscribed by the conditions in the grant - If the statute gives a right to appeal upon certain conditions, it is upon fulfillment of those conditions that the right becomes vested in and exercisable by the appellant - the assessee's appeal is delayed as alleged by CIT(A) and without admitting the appeal he has adjudicated the same on merits - Once the appeal is not admitted nothing is pending before him – relying upon CIT Vs. Mysore Iron & Steel Works [1949 (3) TMI 17 - BOMBAY HIGH COURT] - once CIT(A) not admitted the appeal as barred by limitation, he should not have adjudicated on merits - The findings given by CIT(A) on merits will have no bearing on fresh adjudication by CIT(A), in the set aside appellate proceedings – thus, the morder fo the CIT(A) is set aside and the matter is remitted back for adjudication – decided in favour of assessee.
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