TMI Blog2012 (7) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of Commissioner of Income-tax(A), Trivandrum dated 16-12-2011 and pertains to assessment year 2007-08. 2. The only issue arises before this Tribunal is condonation of delay in filing the appeal before the Commissioner of Income-tax(A). 3. Shri A.S. Narayanamurthy, the ld. representative for the assessee submitted that the assessee is engaged in the business of civil construction. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal and under the provisions of Securitisation and Reconstruction of Financial Asset and Enforcement of Security Interest (SARFAESI) Act. Moreover, there was arbitration proceedings against the Kerala State PWD in connection with the execution of National Highway. Huge amount was due from the state government. The assessee had to appear personally before the DRT and the Arbitrator. 4. The ld. r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... litigations were not sufficient cause for not filing the appeal in time. 6. We have considered the rival submissions on either side and also perused the material available on record. Admittedly, there was delay of 100 days in filing the appeal before the Commissioner of Income-tax(A). The assessee claims that it was prevented by sufficient cause from filing the appeal within the due date. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usiness smoothly. In those factual situations, this Tribunal is of the opinion that there was a reasonable cause in not filing the appeal before the Commissioner of Income-tax(A). When there is a conflict between technicalities and substantial justice, the substantial justice has to be preferred rather than technicalities. This view of this Tribunal is fortified by the judgment of the Apex Court i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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