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2019 (8) TMI 1327 - ITAT BANGALORECondonation of the delay of 65 days - pendency of the rectification proceedings before the AO - HELD THAT:- After receipt of the impugned order of assessment dated 03.03.2016, assessee had filed a rectification application before the AO seeking correction of the mistake therein; of non-allowing of set off; which was followed up by reminder to the AO in this regard. Therefore, in our view, it stands to reason that the pendency of the rectification proceedings before the AO and the assessee’s expectation that the issue could be sorted out at that level has contributed in no small measure to the delay in filing the appeal for Assessment Year 2013-14 before the CIT(A). We are inclined to accept the contentions of the assessee that there is sufficient and reasonable cause for condonation of the delay of 65 days in filing the appeal for Assessment year 2013-14 before the CIT(A). The Hon’ble Apex Court in the case of MST Katiji [1987 (2) TMI 61 - SUPREME COURT] has laid down the principles that need to be kept in mind while considering an application for condonation of delay; emphasizing that substantial justice should prevail over technical considerations. The Hon’ble Court observed that a litigant does not stand to benefit by lodging the appeal late. The Hon’ble Court has also explained that ‘every day’s delay must be explained’ does not mean that pedantic approach should be adopted; the doctrine must be applied in a rational, common sense and pragmatic manner. We are of the considered opinion that it would be travesty of justice if the delay of 65 days in filing the appeal before the CIT(A) is not condoned. We condone the delay of 65 days in filing the appeal before the CIT(A); consequently set aside the impugned order dated 25.01.2019 for Assessment Year 2013-14 in the case on hand and restore the matter to the file of the CIT(A) for consideration and disposal of the issues raised in grounds of appeal on merits before him.
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