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2020 (7) TMI 682 - AT - Income TaxCondonation of delay of 349 days in filing the present appeal - Penalty u/s 271(1)(c) - Non issue of notices at the new address of the assessee - appeal of the assessee was decided by impugned ex-parte order - notices issued by the ld. CIT(A) at the old address and the assessee has already sifted to the new address - HELD THAT:- It is clear that after the case was transferred to the jurisdiction of the CIT(A), Ajmer the assessee never appeared and attended the proceedings and consequently the appeal of the assessee was decided by impugned ex-parte order. The assessee has explained the reasons for delay in filing the appeal that the assessee has not received the impugned order and came to know about the same only when the order passed /s 271(1)(c) dated 12.03.2020 was served upon the assessee at the new address through the process server of the Department. There is no dispute about the fact that because of the failure on the part of the assessee to intimate the new address to the CIT(A) the notices issued by the CIT(A) as well as impugned order could not be received by the assessee. We find that explanation of non receipt of the impugned order by the assessee is factually correct however, the reason for such non receipt of the impugned order is the failure on the part of the assessee to give the fresh address to the ld. CIT(A). Therefore,when the ld. CIT(A) has decided the appeal of the assessee vide impugned ex-parte order, the delay in filing the appeal is due to mistake on the part of the assessee which cannot be regarded as a deliberate or willful default on the part of the assessee. It is settled proposition of law if the cause of delay as explained by the assessee is found to be factual correct then laps on the part of the assessee cannot be a ground for rejecting the condonation of delay. The cause of substantial justice has to be preferred then the technical consideration. Therefore, even if there is lapse or inaction on the part of the assessee a justice oriented liberal approach has to be taken while considering the condonation of delay. Accordingly, in the facts and circumstances of the case and in the interest of justice we condone the delay of 349 days subject to cost of 2500/-. When notices issued by the ld. CIT(A) at the old address and the assessee has already sifted to the new address then considering the facts and circumstance of the case as well as in the interest of justice we set aside the impugned order of the ld. CIT(A) and remit the matter to the record of the ld. CIT(A) for deciding the same afresh after giving one more opportunity of hearing to the assessee. Appeal of the assessee is allowed for statistical purposes.
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