TMI Blog2012 (6) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... me i.e., 4 days. - Delay condoned. - CIT(A) to hear the appeal on merit. - ITA NO. 298 TO 300 (luck.) OF 2011 - - - Dated:- 27-6-2011 - SHRI H.L. KARWA, AND SHRI N.K. SAINI, JJ Represented By: Shri P. Bhargava for the Appellant. Shri Alok Mitra for the Respondent. Shri N.K. Saini, These three appeals by the assessee are directed against the separate orders each dated 18/10/2010 of CIT(A)-III, Lucknow. The appeals having common issue involved were heard together, so these are being disposed of by this consolidated order for the sake of convenience. In I.T.A. No.298/Lkw/11, the assessee has raised the following grounds: "1. That the learned Commissioner of Income tax(Appeals)-III, Lucknow erred in law and on fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove grounds it is clear that the main grievance of the assessee is against the action of the learned CIT (A) in not condoning the delay of few days in filing the appeal before him. 3. The facts related to this case, in brief, are that the DCIT(TDS), Lucknow issued a show cause notice u/s 201(1) 201(1A) of the IT. Act, 1961 on the basis of e-TDS return filed by the assessee and pointed out short deduction of Rs. 4,110/- and Rs. 10/- u/s 194A and 194C of the Act respectively and amount deducted but not paid u/s 194C and 194-I of the Act amounting to Rs. 846/- and Rs. 34,271/- respectively. The DCIT(TDS), Lucknow levied the interest u/s 201 201(1 A) of the Act. 4. The assessee carried the matter to learned CIT(A) and explained the dela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had been dealing with the work of Tax Deduction at Source was transferred on 17/04/2010 and the appeal had to be filed by 08/05/2010 and that the new person was not conversant and accustomed with the day-to-day handling of the seat and had to take out details relevant for filing the appeal. So there was a plausible explanation for the delay of short period i.e., 4 days in filing the appeal before the learned CIT (A). It was further stated that the documents filed and assertions made by the Authorised Representative of the assessee during the hearing of the appeal before the learned CIT(A), were not considered to arrive at the conclusion that no tax was payable by any of the employees to the Department in respect of their income for the yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the other side will be a relevant factor and calls for a more cautious approach, in the latter case no such consideration may arise and such a case deserves a liberal approach. No hard and fast rule can be laid down in this regard. The court has to exercise its discretion on the facts of each case keeping in mind that in construing the expression "sufficient cause" the principle of advancing substantial justice is of prime importance. The expression "sufficient cause" should receive a liberal construction." 7.2 Since the delay in this case is only of few days, so taking a liberal view and keeping in view the ratio laid down by the Hon'ble Supreme Court in the aforesaid referred to case, the learned CIT (A) is directed to condone the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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