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2021 (11) TMI 213 - ITAT BANGALORECondonation of delay - inordinate delay of 508 days - “sufficient cause” - whether 508 days was excessive or inordinate? - HELD THAT:- Under the scheme of Constitution, the Government cannot retain even a single pie of the individual citizen as tax, when it is not authorised by an authority of law. Therefore, if we refuse to condone the delay, that would amount to legalise an illegal and unconstitutional order passed by the lower authority. Therefore, in our opinion, by preferring the substantial justice, the delay of 508 days has to be condoned. Whether 508 days was excessive or inordinate? - There is no question of any excessive or inordinate when the reason stated by the assessee was a reasonable cause for not filing the appeal. We have to see the cause for the delay. When there was a reasonable cause, the period of delay may not be relevant factor. The Madras High Court in the case of Sreenivas Charitable Trust [2005 (10) TMI 36 - MADRAS HIGH COURT] held that no hard and fast rule can be laid down in the matter of condonation of delay and the Court should adopt a pragmatic approach and the Court should exercise their discretion on the facts of each case keeping in mind that in construing the expression “sufficient cause” the principle of advancing substantial justice is of prime importance and the expression “sufficient cause” should receive a liberal construction. Therefore, this Judgment of the Madras High Court (supra) clearly says that in order to advance substantial justice which is of prime importance, the expression “sufficient cause” should receive a liberal construction. In case the delay is not condoned, it would amount to legalise an illegal and unconstitutional order. The power given to the Tribunal is not to legalise an injustice on technical ground but to do substantial justice by removing the injustice. The Parliament conferred power on this Tribunal with the intention that this Tribunal would deliver justice rather than legalise injustice on technicalities. Therefore, when this Tribunal is empowered and capable of removing injustice, in our opinion, the delay of 508 days has to be condoned and the appeal of the assessee has to be admitted and disposed of on merits. In view of the above, we condone the delay of 508 days in filing the appeal and admit the appeal for adjudication. Disallowance being PF & ESI contribution of employees paid beyond the due date u/s. 36(1)(va) r.w.s. 43B - HELD THAT:- As contribution is deposited within the due date of filing return u/s. 139(1) - As relying on M/S JANA URBAN SERVICES FOR TRANSFORMATION PVT. LTD. VERSUS THE DY. COMMISSIONER OF INCOME TAX, CPC, BENGALURU. [2021 (10) TMI 842 - ITAT BANGALORE] we allow this ground taken by the assessee and there cannot be any disallowance by invoking the provisions of section 36(1)(va) r.w.s. 43B - Decided in favour of assessee.
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