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2021 (2) TMI 104 - HC - Income TaxCondonation of delay - reasons for delay - Whether appellant has demonstrated that the lapses were not voluntary and there was reasonable cause for the delay on the facts and circumstance of the case? - HELD THAT:- It is well settled in law that the expression 'sufficient cause' should receive liberal consideration so as to advance the cause of justice and the same should not be used as a penal statute to punish the erring parties. (See: 'PERUMON BHAGAVATHY DEVSWOM V. BHARGAVI AMMA (DEAD) BY LRS' [2008 (7) TMI 836 - SUPREME COURT] The assessee is admittedly an agriculturist and is required to closely monitor the agricultural activity in the field. The son of the assessee was preparing for board exam and assessee was required to stay in Hassan to ensure that his son attends extra classes. Therefore, the assessee was unable to contact his counsel for the reasons which were beyond his control. Thus, in the fact situation of the case, the Tribunal should have taken a liberal view with regard to the cause shown by the assessee seeking condonation of delay. We hold that the finding recorded by the Tribunal that in the fact situation of the case, sufficient cause for condonation of delay was not made out by the assessee, is perverse. Decided in favour of the assessee and against the revenue.
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