TMI Blog2017 (4) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... of making any comment over the reason for condonation of delay and not filing affidavit or not taking any legal action against the representative, who has allegedly neither informed the assessee nor handed over the copy of assessment order. However, keeping in view the Principle of Natural Justice and to provide the assessee an opportunity of hearing on merit, we deem it appropriate to accept the appeal of assessee. We further order to condone the delay in filing the appeal before the ld. CIT(A). Matter restored before the CIT(A) - Decided in favor of assessee. - ITA No.4195/Mum/2016 - - - Dated:- 24-2-2017 - SHRI D.KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER For The Assessee : Shri B. N. Rao (AR) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. The previous C.A. did not inform the assessee nor advise the assessee to file the appeal before the First Appellate Authority (FAA) and that the assessee was not aware about the technicalities of filing appeal within the prescribed period of limitation. The assessee came to know about the assessment order for AY 2012-13 only when the AO during the assessment proceeding for AY 2013-14, the AO enquired about the assessment order of previous year. The assessee thereafter, contacted his previous C.A. and collected the order from previous C.A. and thereafter, the appeal was filed before the ld. CIT(A). Thus, the delay occurred in filing appeal before the FAA. The ld. AR of the assessee further argued that the delay was neither intentional nor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ile the appeal. The assessee was not well-versed with the tax law. The assessee came to know about the assessment order for AY 2012-13 during the assessment proceeding for AY 2013-14, when the AO enquired about the order for previous AY. The contention of assessee was not accepted by ld. CIT(A) holding that it was a responsibility of the assessee to file the appeal within the prescribed period of limitation. The assessee has not made any effort to file the appeal within time. The assessee has not filed any evidence that there was dispute between him and his previous C.A. The assessee has not taken any action against the previous CA nor such evidence as to whether any legal action is taken against the C.A. , was placed on record and dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount and pivotal the technical considerations should not be given undue and uncalled for emphasis. iv) No presumption can be attached to deliberate causation of delay but, gross negligence on the part of the counsel or litigant is to be taken note of. v) Lack of bona fides imputable to a party seeking condonation of delay is a significant and relevant fact. vi) vi) It is to be kept in mind that adherence to strict proof should not affect public justice and cause public mischief because the courts are required to be vigilant so that in the ultimate eventuate there is no real failure of justice. vii) The concept of liberal approach has to encapsule the conception of reasonableness and it cannot be allowed a totally unf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n application for condonation of delay should be drafted with careful concern and not in a half hazard manner harbouring the notion that the courts are required to condone delay on the bedrock of the principle that adjudication of a lis on merits is seminal to justice dispensation system. b) An application for con donation of delay should not he dealt with in a routine manner on the base of individual philosophy which is basically subjective. c) Though no precise formula can be laid down regard being had to the concept of judicial discretion, yet a conscious effort for achieving consistency and collegiality of the adjudicatory system should be made as that is the ultimate institutional motto. . d) The increasing tendency t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
