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2020 (8) TMI 469 - AT - Income TaxCondonation of delay - delay in filing of appeal - HELD THAT:- As per the interpretation of the various courts, certain reasons would come under the definition of reasonable cause like illhealth of the concerned persons, who is aggrieved or his counsel is one of the reasons for condone, the delay in filing appeal. Further, the legislature has conferred power to condone delay by enacting section 5 of the Limitation Act, 1963, in order to enable the courts to do substantial justice to parties by disposing off matters on merits. At the same time, the courts has also held that every days of delays must be explained by the person. In this legal back ground, if you examine the facts of the present case, we find that the assessee has given reasons for not filing appeal within the time allowed under the Act, as per which the father of the assessee, Shri Mohanlal M.Shah, aged ‘65’ years, who look after the tax matters of the assessee was admitted to hospital from 26/12/2018 to 29/12/2018 for spinal problem due to which, he could not attend the case for filing appeal before the Tribunal. However, immediately after recovery from his illness, he has filed appeal, which resulted in delay of ‘68’ days in filing appeal before the Tribunal. If you go through, the reasons given by the assessee along with necessary supporting evidences filed to justify the reasons given for such delay, we find that the reasons given by the assessee for not filing appeal within the time allowed under the Act comes under the ambit of reasonable cause, as provided under the Act and as interpreted by the various courts. There is a reasonable cause for not filing appeal within the time allowed under the Act, which is sufficient to condone the delay in filing of appeal. We, further noted case of Collector of land acquisition vs Mst.Katiji [1987 (2) TMI 61 - SUPREME COURT] has very categorically held that when, substantial justice and technical consideration are pitted against each other, the cause of substantial justice deserves to be preferred, for the other aside cannot claim to have a vested right injustice being done, because of a non-deliberate delay. We are of the considered view that this is a fit case for condonation of delay in filing of appeal and hence, we condone the delay in filing of appeal and admit the appeal for hearing.
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