TMI Blog2016 (12) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... He initiated assessment proceedings effectively from the month of October, 2011. He passed assessment order on 14.12.2011. Time gap given to the assessee in this process was very short. Similarly, before the ld.CIT(A), the assessee did not prosecute the appeal properly as alleged by the assessee. Taking into consideration all these aspects, we deem it proper that ends of justice will be met if I set aside the impugned order and restore this issue to the file of the ld.AO for re-adjudication. The assessee is directed cooperate with the AO and not act negligently as acted in erstwhile proceedings. The ld.AO shall grant due opportunity of hearing to the assessee and pass fresh assessment in accordance with law - Decided in favour of assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed appeal before the ld.CIT(A) and auhorised Shi Hitendra H. Sheth of Hitendra Associates as legal advisor. She Seth did not apprise assessee about submission of requisite details and the ld.CIT(A) has also dismissed the appeal ex parte . The order of the ld.CIT(A) was not communicated to the assessee by the ld.cousnel for the assessee. He came to know about the order from the staff of the CIT(A) and thereafter arrangement was made for filing appeal before the Tribunal. The ld.counsel for the assessee prayed that there is no deliberate attempt at the end of the assessee to make his appeal time barred. Since tax consultant failed to fulfill his professional assignment by intimating the assessee with complete details, the assessee coul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nefit 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. 3. Every day's delay must be explained does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? The doctrine must be applied in a rational common sense pragmatic manner. 4. When substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finis litium (it is for the general welfare that a period be putt to litigation). Rules of limitation are not meant to destroy the right of the parties. They are meant to see that parties do not resort to dilatory tactics but seek their remedy promptly. The idea is that every legal remedy must be kept alive for a legislatively fixed period of time. A court knows that refusal to condone delay would result foreclosing a suitor from putting forth his cause. There is no presumption that delay in approaching the court is always deliberate. This Court has held that the words sufficient cause under Section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice vide Shakuntala Devi lain Vs. Kuntal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. His tax consultant did not communicate him the order of the ld.CIT(A) and due to this reason, the appeal could not be filed within time. It is also pertinent to mention that by making the appeal time bared, the assessee will not gain anything. The tax liability on an addition of ₹ 21,76,820/- only be set aside by challenging the order of the ld.CIT(A). Therefore, the assessee cannot afford to ignore tax liability which has been confirmed by the ld.CIT(A). In view of the above discussion, I condone the delay in filing the appeal before the Tribunal , and allow the application. 8. Now I proceed to decide the appeal on merit. 9. It emerges out from the record that AIR wing of the Department transmitted information to the AO that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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