TMI Blog2021 (4) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... cases, although the delay is inordinate, yet, in view of the fact that the assessee wants to avail the benefit of the provisions of Vivad Se Viswas Act, 2020 and the assessee has explained the cause of delay in filing the present appeals, we are of the considered view that no prejudice is going to be caused to the revenue in case the delay is condoned in both the cases. Accordingly, in view of the principles laid down by the Hon'ble Supreme Court in the case of Collector, Land Acquisition vs Mst. Katiji Ors [ 1987 (2) TMI 61 - SUPREME COURT] we take a lenient view and allow the applications for condonation delay and dismiss both the cases of the assessee as withdrawn with the liberty to file M. As. for restoration of the appeals in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 days in filing the appeal against the order confirming penalty imposed by the AO u/s 271(1)(c) of the Act. The Ld. Counsel further submitted that assessee has filed separate applications for condonation of delay duly supported by affidavits. The Ld. Counsel further submitted that appellant is a partnership firm and had a contract to run Chemist Shop in PGI Chandigarh. The terms of the said contract had expired earlier to 2015 and the firm had to vacate the premises. During pendency of the appeal before the Ld. CIT(A), the firm closed all its operations due to which order passed by the Ld. CIT(A) was never served on the appellant firm. It was only during the proceedings u/s 271 (1)(c) of the Act, the assessee came to know about the passing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quisition vs Mst. Katiji Ors (1987) AIR 1353, 1987 SCR (2) 387 has laid down the principles to be followed while dealing with the issue of condonation of delay which are as follows:- 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. 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 rat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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