TMI Blog2016 (1) TMI 1256X X X X Extracts X X X X X X X X Extracts X X X X ..... s etc. Even before this Tribunal, the registered AD letter, sent by the Registry was return un-served. It is noted that in the absence of necessary details ad-hoc disallowance was made by the Assessing Officer to the tune of broadly 10% of the total expenses/claim. It is noted that wherever, relief could have been given, the ld. Commissioner of Income Tax (Appeals) has already granted relief such as difference in total receipt as per TDS certificate and profit & loss account. Under the facts, to cut short the matter and to avoid litigation, by keeping in view, the principle of justice, the adhoc disallowance is restricted to 8% against 10% made by the ld. Assessing Officer, thus, the appeal of the assessee is partly allowed. - ITA No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . DR and perused the material available on record. No doubt filing of an 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. Nevertheless, a liberal approach has to be adopted by the appellate authorities, where delay has occurred for bona fide reasons on the part of the assessee or the Revenue in filing the appeals. In matters concerning the filing of appeals, in exercise of the statutory right, a refusal to condoned the delay can result in a meritorious matter being thrown out at the threshold, which may lead to miscarriage of j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... struction to advance substantial justice. The Hon ble Apex Court in 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 justice to parties by disposing of matters on de merits. The expression sufficient cause employed by the legislature is adequately elastic to enable the courts to apply the law in a meaningful manner which subserves the ends of justice that being the life-purpose of the existence of the institution of courts. It is common knowledge that this court has been making a justifiably liberal approach in matters instituted in this court. But the message does not appear to have percolat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ils with respect to sundry creditors etc. Even before this Tribunal, the registered AD letter, sent by the Registry was return un-served. It is noted that in the absence of necessary details ad-hoc disallowance was made by the Assessing Officer to the tune of broadly 10% of the total expenses/claim. It is noted that wherever, relief could have been given, the ld. Commissioner of Income Tax (Appeals) has already granted relief such as difference in total receipt as per TDS certificate and profit loss account. Under the facts, narrated hereinabove, to cut short the matter and to avoid litigation, by keeping in view, the principle of justice, the adhoc disallowance is restricted to 8% against 10% made by the ld. Assessing Officer, thus, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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