TMI Blog2020 (1) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the explanation as a sufficient cause, prejudice would be caused to the revenue/respondent herein. We find that this is a fit case for condonation of delay and affording an opportunity to the appellant to have the intended appeal decided on its merit by the Tribunal. Hence, we hold that the impugned order is liable to be set aside. In our view condoning the delay subserves the ends of justice. - ITTA No.157 of 2019 - - - Dated:- 18-10-2019 - SRI M. SEETHARAMA MURTI AND MS J. UMA DEVI JJ. Petitioner: Bendi Raviteja Respondent: M. Kiranmayee JUDGMENT [Per Sri Justice M. Seetharama Murti] This appeal, under Section 260A of the Income Tax Act, 1961, is directed against the order, dated 26.12.2018, in ITA.no.449/VIZ/2017, passed by the Income Tax Appellate Tribunal, Visakhapatnam SMC Bench, Visakhapatnam. We have heard the submissions of Sri Bendi Raviteja, learned counsel, appearing for the appellant; and, of Ms. M. Kiranmayee, learned standing counsel appearing for the respondent. We have perused the material record. The facts, which lead to the filing of this appeal, are as follows: The appellant is company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... right in law in not adjudicating the disallowance made by the CIT(A), a sum of ₹ 37,23,478/- towards sub-contract charges and labor charges cumulatively? On the above substantial questions of law, which are involved, we have heard the submissions of learned counsel for the appellant and learned standing counsel appearing for the respondent. The short but important question, which incidentally falls for consideration, is whether sufficient cause is shown for condonation of delay? The case of the appellant in support of the request for condonation of delay as stated in the application filed before the Tribunal is this: The Managing Director of the appellant company had some serious medical issues like frequent presence of giddiness. He suffered from abnormal situation requiring dependence on fellow persons for daily chores. He suffered loss of balance. He required serious medical attention from time to time. He was treated for vertigo. Regular check-ups and necessary tests were undergone by him from time to time, particularly during the period from 27.08.2012 to 17.05.2013. However, he could not recover even after the medical measures ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and technical consideration are pitted against each other, the cause of substantial justice deserves to be preferred and no injustice can be done because of non deliberate delay. Further, it is a cardinal principle of law that normally by and large the appeals are required to be decided on merits rather than dismissing the same on technical grounds like delay etcetera unless there was gross negligence on the part of the assessee or there was any mala fide intention on the part of the assessee in not preferring the appeal within the period of limitation or in the filing of the appeal belatedly. In support of the above said submissions, learned counsel for the petitioner relied upon the decision in Akhil Kureshi and Ms. Harsha Devani [(2013) 36 taxmann.com]. Per contra, learned standing counsel appearing for the respondent, while supporting the successive orders including that of the Tribunal, had contended as follows: The order of assessment is passed having regard to the facts and law. The contentions of the appellant are devoid of merit. The condonation of delay is a matter of discretion of the Court. One cannot claim it as a right. Only on suffi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is shown. The expression sufficient cause is a cause for which the defendant could not be blamed. [vide the decision of the Supreme Court in Parimal v. Veena AIR 2011 SUPREME COURT 1150]. In this decision, it was also held as follows: However, the facts and circumstances of each case must afford sufficient ground to enable the Court concerned to exercise discretion for the reason that whenever the Court exercises discretion, it has to be exercised judiciously. Dealing with the issue, as to whether the cause shown is a sufficient cause for condonation of delay, it is necessary to restate the explanation for the delay which is as follows: - The Managing Director of the appellant company had some serious medical issues like frequent presence of giddiness. He suffered from abnormal situation requiring dependence on fellow persons for daily chores. He suffered loss of balance. He required serious medical attention from time to time. He was treated for vertigo. Regular check-ups and necessary tests were undergone by him from time to time, particularly during the period from 27.08.2012 to 17.05.2013. However, he could not recover even after the me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... If the explanation is accepted and an opportunity is provided to have the cause in the proposed appeal decided on merits, the highest that would happen is that the cause would be decided on its merit after hearing the parties. In that view of the matter, it cannot be said that if the delay is condoned after accepting the explanation as a sufficient cause, prejudice would be caused to the revenue/respondent herein. While considering the applications for condonation of delay, what is to be seen is whether the interest of the revenue will stand protected, even while recognizing the right of the assesse to exercise the statutory remedies available to the assesse and the statutory right of appeal cannot be made redundant by dismissing the application for condonation of delay and rejecting the appeal on technical grounds. In our considered view when substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred, as held by the Supreme Court in Collector, Land Acquisition, Anantnag v. Mst. Katiji AIR 1987 SC 1353. In the light of the above discussions, we find that this is a fit case for condonat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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