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2021 (1) TMI 736 - AT - Income TaxApplication for condonation of delay filed at belated stage - HELD THAT:- As relying on STATE OF M.P. AND ANR. VERSUS PRADEEP KUMAR AND ANR. [2000 (9) TMI 1042 - SUPREME COURT] application for condonation of delay filed in appeal at later stage is also maintainable and entertainable. Let us to proceed on merits of the application for condonation of delay. Delay of 221 days in filing of the appeal - Assessee specifically averred that her counsel forwarded a copy of the same to the Assessee immediately but it was received by the Assessee's mother-in-law who is aged about 65 years and somehow due to old age ailments, she misplaced the said order and skipped to inform the Assessee and therefore the Assessee did not receive the said order - immediately after getting the knowledge qua passing of order against the Assessee, the Assessee acted diligently and filed the appeal with delay of 221 days which occurred unintentionally and bonafidely. The explanation of the Assessee is supported by her affidavit and the department did not expressly refute the stand taken by the Assessee. The delay can be explained as bonafide mistake if any occurred due to the non-communication of the impugned order upon the Assessee therefore there seems to be no malafide intention for causing delay but the same prima facie appears to be bonafide and reasonable, hence in our considered opinion the Assessee has shown the sufficient cause for delay and therefore the delay of 221 days in filing of the appeal deserves to be condoned. Even the Assessee intends to get settled the dispute through 'the VSV Scheme' and already initiated the process and willing to pay the relevant taxes. It is the public policy of nation that litigations must come to an end. Hence considering the peculiar facts and circumstances collectively, we are inclined to admit the appeal by condoning the delay of 221 days in filing of the appeal, consequently the delay stands condoned.
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