Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2014 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (4) TMI 745 - AT - Income TaxCondonation of delay – Delay of 67 days - Restoration of appeal - Held that:- CIT(A) did not condone the delay and dismissed the appeal without giving any verdict in regard to merits of the addition - filing of appeal is a right granted under the statute to the assessee and is not an automatic privilege, therefore, the assessee is expected to be vigilant in adhering to the manner and mode in which the appeals are to be filed in terms of the relevant provisions of the Act. Relying upon Collector, Land Acquisition vs. Mst. Katiji & Ors. [1987 (2) TMI 61 - SUPREME Court] - The expression "sufficient cause" is adequately elastic to enable the courts to apply the law in meaningful manner which sub serves the end of justice – that being the life purpose of the existence of the institution of courts - When substantial justice and technical consideration are pitted against each other, the cause of substantial justice deserves to be preferred - Without going into merits of addition and keeping in view the interest of substantial justice, the delay is condoned and the appeal is restored to the CIT(A) for deciding on merits – Decided in favour of Assessee.
|