TMI Blog2019 (2) TMI 1068X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Chief accountant of the company was ill and failed to hand over assessment order to the tax consultant for filing appeal. To our mind, there is no mala fide in this explanation. The delay had occurred on account of bonafide mistake at the end of the chief accountant. By making delay in filing appeal before the CIT(A) the assessee would not achieve anything. Thus, it cannot be adopted as a strategy. It could only be a result out of bonafide mistake. We condone the delay, and set aside the order of the CIT(A). We remit all other issues to the file of the CIT(A) for adjudication on merit. - ITA No.1567/Ahd/2017 - - - Dated:- 1-2-2019 - SHRI RAJPAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est for condonation is not entertained and rejected. 3. The ld.counsel for the assessee has filed an affidavit of Shri Pawan R. Sharma deposing therein how the delay has occurred in filing the appeal before the ld.CIT(A). The affidavit reads as under: I, Pawan Ramniwas Sharma, adult residing at 80, Nutan Cloth Market, Opp. Raipur Gate, Raipur, Ahmedabad - 380 002 state on solemn affirm as under:- That the AO Order of Circle 5 (3) for A. Y. 2013-14 dated 21.10.2015 in case of my Employer Pawan S.Jalan was received by me at our business premises. I am a Chief Accountant and was not aware of any proceedings going on before the Income Tax Department. Through oversight due to my busy occupation with office work, I forgot to gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere unanimous in their conclusion that this expression is to be used liberally. We may make reference to the following observations of the Hon ble Supreme court from the decision in the case of Collector Land Acquisition Vs. Mst. Katiji Others, 1987 AIR 1353: 1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. Every day's delay must be explained does not mean that a pedantic approach should be made. Why not every ..... X X X X Extracts X X X X X X X X Extracts X X X X
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