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TMI Blog2025 (1) TMI 1344X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023 for the A.Y. 2017- 8, wherein the Ld. CIT(A) has dismissed the appeal ex parte as despite services of notice, the assessee failed to present its case before the Ld. CIT(A). 2. An application for condonation of delay has been filed by the appellant/assessee stating that statistically there is delay of 216 and narrated the reasons for filing the appeal after the due date as under:- 16. The entire compliance of income tax department is handled by our chartered accountant and therefore my brother was assured about the compliance of any notices that were received from income tax department. 17. On enquiry made by brother with our Chartered Accountant, he checked on the website of income tax about the status of appeal preferred by us f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liance upon the judgment of the Hon'ble Supreme Court in the case of Collector, Land Acquisition Vs. MST. Katiji& Ors., [1987] 167 ITR 471 (SC),dated 19.02.1987, was pleased to hold regarding the condonation of delay as under: "The Legislature has conferred the power to condone delay by enacting section 51 of the Limitation Act of 1963 in order to enable the courts to do substantial justice to parties by disposing of matters on de merits". The expression "sufficient cause" employed by the Legislature is adequately elastic to enable the courts to apply the law in a meaningful manner which subserves the ends of justice that being the life-purpose of the existence of the institution of courts. It is common knowledge that this court has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut giving effective opportunity of hearing to the assessee and as such the assessee was prevented from presenting its case before the Ld. CIT(A). Therefore, the impugned order suffers from illegality and liable to be set aside. The Ld. DR on the other hand supporting the judgment of the Ld. CIT(A) stating that there is no merit in the appeal and same is liable to be dismissed. 6. We have considered the rival submissions. Section 250 sub section 2(a) of "the Act" provides as under: "Section 250 (2) The following shall have the right to be heard at the hearing of the appeal:- a. The appellant, either in person or by an authorised representative;" 7. It is evident from the provision that the hearing to be given is not a formality but a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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