2020 (12) TMI 96

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..... d by the Registry which was signed by the A/R on behalf of the assessee stating that due to some urgent family health issues, the matter may be adjourned. 3. The ld. DR is heard who has drawn our reference to the order of ld. CIT(A) and submitted that on as many as three occasions, opportunity has been provided by the ld CIT(A), however, no one had attended the hearing and no written submissions were filed and the matter was accordingly decided by the ld CIT(A). It was further submitted that even before the Tribunal, the matter has been listed in the past, however, the authorized representative has sought adjournment from time to time and even today, when the matter was listed for hearing, an adjournment has been sought. It was accordingly .....

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..... e very threshold and cause of justice being defeated. As against this, when delay is condoned, the highest that can happen is that a cause would be decided on merits after hearing the parties. Another principle laid down by the Hon'ble Supreme Court is that when substantial justice and technical considerations are pitted against each other, the 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 non-deliberate delay. It was also held by the Hon'ble Supreme Court that there is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account of male fides. A litigant does not stand to benefit by resorting to de .....

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..... ssued raising a demand of Rs. 25,950/- on the assessee which has been contested in appeal before the ld CIT(A). The matter has been listed for hearing on couple of occasions however there has been no compliance on part of the assessee and the matter has thereafter been decided ex-parte by the ld CIT(A). However, the fact of the matter is that the appeal has not been decided on merits and in absence of findings of the ld CIT(A), no useful purpose would be served in adjourning the matter any further and in the interest of justice and fair play, we deem it appropriate to remand the matter to the file of the ld CIT(A) to provide one more opportunity to the assessee to put forward its contentions and submissions which shall be decided on merits .....

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