TMI Blog2019 (3) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... t is well settled that the term “sufficient causes” is to be construed liberally in order to advance the cause of substantial justice and not strictly to defeat the purpose. When the reason of prolonged illness given by the assessee for the delay of 7 months and 13 days in filing his appeal before the Ld. CIT(A) was duly supported by medical certificate indicating the disturbance caused to the assessee by the death of his mother as well as his distress, we are of the view that it constituted a sufficient cause and the Ld. CIT(A) ought to have condoned the said delay. In that view of the matter, we set aside the impugned order of the Ld. CIT(A) dated 29.06.2016 and remit the matter back to him for disposing of the appeal of the assessee a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outset, it is noted that there is a delay of 345 days on the part of the assessee in filing these appeals before the Tribunal. In this regard, the assessee has filed an application seeking condonation of the said delay on the following grounds: 1. During the financial year 2004-05 relevant to assessment year 2005- 06, Mr. Netai Dhar was in charge of our accounts and looking after income tax matters dealing with clerical and day to day work of my business. Mr. Dhar had left from my concern without handover all documents connected and concerned income tax appeal order which he kept in a locked drawer and did not handover the key. Prior to Biswakarma Puja each and every year the yearly cleaning and renovation work of our shop held like a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the AO u/s 147/143(3), an appeal was preferred by the assessee before the Ld. CIT(A). There was however a delay of 7 months and 13 days in filing the said appeal before the Ld. CIT(A) and since the explanation offered by the assessee for the said delay was not found satisfactory by the Ld. CIT(A), he dismissed the appeal of the assessee in limine by treating the same as barred by limitation vide his appellate order dated 29.06.2016. 6. In respect of the addition of ₹ 11,14,061/- made to the total income of the assessee, penalty proceedings u/s 271(1)(c) were also initiated by the AO and since no explanation was offered by the assessee in response to the show cause notice issued by him during the course of the said proceedings, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1))(c) were filed by the assessee before the Ld. CIT(A) on 31.01.2010 with the delay of 7 months and 13 days and 15 days respectively. As regards the delay of 7 months and 13 days in filing the appeal against the order of the AO u/s 147/143(3), an application seeking condonation of the said delay was filed by the assessee stating that he was ill for a prolonged period due to sudden demise of his mother which made him confused and hopeless. This reason given by the assessee was duly supported by a medical certificate indicating that the assessee was disturbed by the death of his mother which had caused distress. The Ld. CIT(A) however did not accept this reason given by the assessee as sufficient cause and dismissed the appeal of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by us, the said reason constituted a sufficient cause for the delay on the part of the assessee in filing the appeal against the order of the AO u/s 147/143(3). It therefore follows that there was a sufficient cause for the delay of 15 days on the part of the assessee in filing the appeal before the Ld. CIT(A) against the order passed by the AO u/s 271(1)(c) and the Ld. CIT(A) ought to have condoned the said delay. We accordingly set aside the impugned order passed by the Ld. CIT(A) dated 29.06.2016 and remit the matter back to him for disposing of the appeal of the assessee against the order of the AO passed u/s 271(1)(c) afresh on merit after giving proper and sufficient opportunity of being to the assessee. 10. As regards the appeal o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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