TMI Blog2021 (8) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... essee are allowed for statistical purposes. - ITA No. 8489/Del./2019 - - - Dated:- 27-7-2021 - R. K. Panda , Member ( A ) For the Appellant : Deepak Gupta , C. A. For the Respondents : Vijay Kumar Kataria , Sr. DR ORDER Per R. K. Panda , AM This appeal filed by the Assessee is directed against the Order Dated 31.08.2019 of the Ld. CIT(A), Ghaziabad, relating to the A.Y. 2010-2011. 2. Although a number of grounds have been raised by the assessee, however, these all relate to the order of the Ld. CIT(A) in dismissing the appeal for delay in filing of the appeal. 3. Facts of the case, in brief, are that the assessee is an individual and filed his return of income on 30.07.2010 declaring total income of ₹ 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided to the assessee on 08.05.2018. Thereafter, the assessee filed the appeal. It was accordingly requested that the delay in filing of the appeal should be condoned. However, the Ld. CIT(A) did not accept the contention of the assessee and held that the order enclosed with the appeal Form is not a certified copy, therefore, there is an unjustifiable delay in filing of the appeal. According to the Ld. CIT(A), condonation of delay is not a matter of right since the assessee has failed to show reasons of delay on last day of limitation and thereafter for each day. According to the Ld. CIT(A), the assessee has not acted with reasonable diligence in prosecuting the appeal. He, accordingly, dismissed the appeal filed by the assessee treating t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the 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. Every day's delay must be explained does not mean that a pedantic approach should be made. 3. Why not every hour's delay, every second's delay? The doctrine must be applied in a rational common sense pragmatic manner. 4. When substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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