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TMI Blog2012 (8) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... a married daughter of late Shri Namdeo Panjwani. That Shri Namdeo Panjwani died on 21.08.2009. That in the year 1992-93 action u/s 132 was taken by the department against late Shri Panjwani as well as companies in which he or his family members were directors/partners. During the course of search Late Shri Namdev Panjwani had stated that any investments of any nature or income found in the name of his family members are pertaining to him or his companies. That in the appellant's case her father was filing her returns as well as managing funds in her name, in his own way and she was not aware of anything. Her father, even after search, was taking care for her file, due to the birth of premature child. An affidavit to this effect stating that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant denied to attend the matter and even otherwise not agreed to provide details about the same. This is because relationship between legal heirs of the parents of the appellant were strenuous and the same is also on records with the Hon'ble Bench. Upon constant pursuance, the records related to the pending matters could be obtained from him in the month of January 2011 inspite of time to time reminders. Then the appellant could be able to know about the same. However in response to notice/summons from the learned Tax Recovery Officer the appellant appeared and stated that any investment or any income found in her name was pertaining to her father and she will furnish details before him after obtaining records from his brother. Consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On the other hand ld. CIT DR opposed the condation of delay. 6. We have considered the rival submissions carefully. The issue is whether the delay in filing of appeal by the assessee was on account of sufficient reasons or not. If the reasons are found to be sufficient and bona fide the delay deserves to be condoned. Before we evaluate the sufficiency of the reasons, it would be of relevance to keep in mind the broad judicial thoughts on the issue. No doubt 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. Neverthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence 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. Hon'ble Supreme Court in case of Vedabhai v/s Santaram, 253 ITR 798 had observed that inordinate delay calls for cautions approach. This means there should be no malafide or dilatory tactics. "Sufficient cause" should receive liberal construction to advance substantial justice. 8. The Hon'ble Supreme Court in the case of Collector, Land Acquisition Vs. Mst. Katiji: 167 ITR 471 observed as under: "3. The legislature has conferred the power to condone delay by enacting section 51 of the Limitation Act of 1963 in order to enable the courts to do substantial j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ports and photographs, and we do not find anything to doubt the bona fides of the averments made therein. The fact that the assessee is a household lady and not conversant with the provisions of law in filing the appeal also come in the way to rescue the lady in terms of decision of Hon'ble Supreme Court in case of Padampat Sugar Mills; 118 ITR 326 that there is no such maxim that everybody knows the law. Considering the entire gamut of facts, the available material on record and averments of the assessee, which is supported by an affidavit, photographs and medical reports, in the absence of any contrary materials brought to our notice we deem it fit and proper to hold that the assessee had bona fide and sufficient reasons for delay in f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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