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TMI Blog2021 (9) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... hout considering the reply and evidences filed by the assessee. 2. In the facts and circumstances of the case, the ld. CIT(A) has erred in confirming the findings of ld. AO in passing the order U/s 143(3)/147 of the Income Tax Act, 1961 which is bad in law as the same has been passed without furnishing reasons for issuing notice u/s. 148 of the Income Tax Act, 1961. 3. In the facts and circumstances of the case, the ld. CIT(A) has erred in confirming the addition of Rs. 2,31,28,922/- without considering the written submission filed earlier. 4. The assessee craves your indulgence to add, amend or alter all or any grounds of appeal before or at the time of hearing." 2. The hearing of the appeal was concluded through video conference in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... way, it was submitted by the assessee that there was no delay in filing the appeal as the impugned order passed by the A.O. is of 17/03/2016 and the appeal was filed on 21/3/2016 i.e. well within time. However, in order to avoid any technical objection at later stage, the assessee had also filed an application for seeking condonation of delay but all these documents were not considered by the NFAC. 4. After having gone through all the documents placed on record by the assessee in the paper book and also perusal of the impugned order passed by the NFAC, we are of the view that there was no delay on the part of the assessee in filing the appeal against the order passed by the A.O. on 17/03/2016 as the assessee had filed the appeal on 21/3/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inciples that 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. 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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