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TMI Blog2025 (5) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... -tax (Appeals), under National Faceless Appeal Centre (NFAC) Delhi in appeal against order dated 11.12.2019 passed under section 143(3) of the Act, on the following amongst other grounds each of which is in the alternative and without prejudice to any others Dismissing the appeal filed by the Appellant ex-parte: 1. The National Faceless Appeal Centre ["NFAC"]/ the Commissioner of Income-Tax (Appeals) ["CIT(A)"] has erred in perfunctorily dismissing the appeal filed by the Appellant ex-parte without properly adjudicating the issues on its merits. 2. The Appellant submits that considering the facts and circumstances of its case and the law prevailing on the subject the ex-parte order passed by the NFAC/CIT(A) is bad-in-law, illegal, arb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed on 30/03/2019 declaring total income at Rs. Nil, wherein the carry forward loss claimed was Rs. 64,24,30,178/-. The case was selected for scrutiny and notice u/s.143(2) of the Act was issued along with notice u/s. 142(1) of the act. In response to the statutory notice, and the queries raised, the assessee filed its reply and submissions to the Ld.AO. 2.2 The Ld.AO noted that, the assessee is engaged in the business of running electronics goods retail network in the name and style of "Croma". It was noted that the assessee claimed depreciation on intangible - goodwill during the year under consideration. Assessee submitted that the goodwill arouse as result of amalgamation with fully owned subsidiary of assessee company being Infinit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of delay filed by the assessee. He submitted that, assessee did not appear before the Ld.CIT(A), even though the notices were issued to the registered e-mail ID of the assessee. He thus supported the order passed by the authorities below. We have perused the submissions advance by both sides in the light of record placed before us. 4. In the present facts as narrated in the affidavit, it is noted that, the assessee prayed for substantiate justice to be prevail over procedural technicalities. The assessee though had received notices issued by the NFAC on various dates two of which was issued during COVID period. Non appearance by the assessee in respect of those two notices cannot be found fault with as the limitation period stood sus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the court could exercise its discretion towards the advancement of substantial justice Hon'ble Madras High Court in case of Venkatadri Traders Limited vs. CIT(A) reported in (2001) 118 taxmann.com 622 observed that, advancing substantial justice should be of prime importance in the administration of justice and the expression of "sufficient cost" should received a liberal construction. Hon'ble Supreme Court in case of Mrs. Sandhyarani Sarkar vs. Smt. Sudharani Devi reported in AIR 1978 held that non filing of affidavit in opposition to an application for condonation of delay may be a sufficient cause to condone the delay. In the present facts of the case revenue did not filed any counter affidavit opposing the application of assessee. 4.4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat this court has been making a justifiably liberal approach in matters instituted in this court. But the message does not appear to have percolated down to all the other courts in the hierarchy. And such a liberal approach is adopted on principle as it is realized that : 1. Ordinarily, 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. ......................................................1.Any appeal or any application, other than an applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -16 is pending before the Ld. CIT(A) and accordingly the present year also may be remanded for proper verification. We have perused the submissions advance on both sides in the light of records placed before us. 6. The Ld.AR did not object for the issue to be remanded to the Ld.CIT(A). In any event the issues needs to be analysed in the light of the decision by Hon'ble Supreme Court in case of CIT vs. Smifs Securities Ltd. (supra). We therefore remand this issue back to the Ld. CIT(A) with the direction to passed the detailed order on merits after considering the submissions advance and evidences filed by the assessee in support of its claim. Accordingly the grounds raised by the assessee stands partly allowed for statistical purposes. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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