TMI Blog2019 (4) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Collector, Land Acquisition Vs Mst. Katiji [1987 (2) TMI 61 - SUPREME COURT] and also Sunil Chandra Vohra Vs ACIT [2009 (6) TMI 682 - ITAT MUMBAI] have held that for substantial interest of justice, technical delay should be ignored. Applying the propositions of law laid down in the above judicial pronouncements to the facts of the instant case, found that there was sufficient reasons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 016-17 in the matter order passed U/s 201(1) and 201(1A) of the Income Tax Act, 1961 (in short the Act). 2. Rival contentions have been heard and record perused. Facts and circumstances in all the cases are same wherein the ld. CIT(A) did not condone the delay in filing the appeal before the ld. CIT(A) and dismissed the appeals on the ground of delay in filing without going into the merits of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. Against the order of the Assessing Officer, the assessee filed appeal before the ld. CIT(A), which was delayed. 4. It was submitted before the ld. CIT(A) that the banking company having branches vise separate TDS no. and therefore, the demand notice was received at branch address. Branch staff and branch manager are generally not aware about intricacies and procedural aspects of income ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t derive any benefit from delay in filing of appeals; rather it suffered as serious risk of high handed demand. It is submitted that the judiciary is respected on account of its power to provide justice and not for condoning injustice on technical grounds. The judiciary is capable, and is expected to do so, of removing technical difficulties in the interest of justice. 6. The ld. CIT(A) did not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, I found that there was sufficient reasons for delay in filing the appeals before the ld. CIT(A), therefore, in the substantial interest of justice, I condone the delay in filing the appeals and the matter is restored back to the file of the ld. CIT(A) for deciding the matter afresh as per law in terms of provisions of Section 250(6) of the Act. 8. In the result, all the nine appeals of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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