It is settled proposition of law if the cause of delay by the assessee if found to be factual correct then laps on the part of the assessee cannot be a ground for rejecting the condonation of delay. The cause of substantial justice has to be preferred then the technical consideration. Therefore, even if there is lapse or inaction on the part of the assessee a justice oriented liberal approach has to be taken while considering the condonation of delay. Followed, Improvement Trust v. Ujagar Sing (2010) 6 SSC 786 / (2010) 6 Scale 173 (SC). (AY. 2010-11)
Munka Dall & Oil Mills Pvt. Ltd. v. ITO (2020) 207 TTJ 29 (UO) (Jaipur)(Trib.)
S. 254(1) : Appellate Tribunal-Powers-Delay of 349 days-Substantial justice deserved to be preferred-Delay was condoned-Matter remanded to CIT (A) to decide on merit. [S. 250, 253(5), 271(1)(c)]