TMI Blog2020 (5) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... e pays a sum of ₹ 10,000/- to the P.M s Relief Fund within a period of one month from the date of receipt of this order and shall file the proof of the same before the AO, only after which the AO shall take up the assessment proceedings. The assessee shall also cooperate with the AO for an early completion of the assessment. Assessee s appeal is treated as allowed for statistical purposes. - ITA No.559/Hyd/2019 - - - Dated:- 30-4-2020 - Smt. P. Madhavi Devi, Judicial Member For the Assessee : Sri K.C. Devdas For the Revenue : Smt. M. Narmada, DR ORDER This is assessee s appeal for the A.Y 2010-11 filed against the order of the CIT (A)-Kurnool, dated 4.3.2015. 2. At the outset it is seen that there is a delay of 1422 days in filing of this appeal before the Tribunal. The assessee has filed an application for condonation of delay stating as under: 1. I, D. Peda Reddaiah, S/o D.Subbarayudu, Aged about 47 years, Prop. of Sri Lakshmi Venkateswara Wines, housed at 11/231, Badvel Road, Mydukur Village, Kadapa District, Andhra Pradesh, do solemnly affirm and state as under: 2. I am an illiterate and not well conversant with the Statutory provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 10. If the delay is condoned, a meritorious case would be heard on merits by hearing both the deponent and the Department and on the contrary, if the delay is not condoned, a meritorious case would be thrown out on the threshold violating the principles of natural justice and fair play. Solemnly affirmed on the 10th day of April, 2019 . 3. In addition to the averments in the petition, the learned counsel for the assessee has further submitted that the assessee has a strong case on merits and therefore, the delay should be condoned and the assessee s case should be considered on merits. In support of his contention that where there is a strong case on merits, the delay should be condoned, he placed reliance upon the following decisions: i) The Hon'ble A.P. High Court in the case of Surya General Traders vs. Commercial Tax Officer others (1997) (3) ALT 110, 31.03.1997. ii) The Hon'ble A.P. High Court in the case of M/s. Madhupal Estates (P) Ltd vs. ITO in ITTA No.294 of 2016 dated 8.8.2016 iii) The Hon'ble Madras High Court in the case of M/s. Hosanna Ministries in T.C. Appeal No.3 of 2017 iv) The Hon'ble Bombay High Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that he was not advised properly by the Authorised Representative and that he was not aware of the steps to be taken against the assessment order. The conduct of the assessee therefore, does not appear to be of a vigilant assessee. Let us therefore consider the decisions relied upon by the learned Counsel for the assessee and the circumstances therein, which were considered by the Hon'ble Courts for condoning the delay and whether they would apply to the case before the Tribunal. 6.1 In the case of Surya General Trades (Cited Supra), there was a delay of one year, five months and nine days in filing of the appeal and the reason given therein for the delay was that the assessee was erroneously advised that no appeal was needed to be filed for the relevant A.Y as the demand against him for the earlier A.Ys were pending before the Tribunal and whatever order would be passed for that year would automatically apply for the subsequent year and it was only when he met his Counsel that he was explained that the appeal has to be filed in respect of each year. It was in these circumstances that the Hon'ble High Court has held that where a person has a good case on merits, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on which, the issue with regard to the delay can be approached and the said portion of the order of the Judgment cited supra is reproduced hereunder: And such a liberal approach is adopted on principle as it is realized that: 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 hour's delay, every second's delay? The doctrine must be applied in a rational, common sense and pragmatic manner. 4.When substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. 5.There is no presumption that delay is occasioned deliberately, or on account of culpable negli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption could be sustained only on the doctrine of promissory estoppel and this doctrine could not be said to be so well defined in its scope and ambit and so free from uncertainty in its application that we should be compelled to hold that the appellant must have had knowledge of its right to exemption on the basis of promissory estoppel at the time when it addressed the letter dated 25th June, 1970. In fact, in the petition as originally filed, the right to claim total exemption from sales tax was not based on the plea of promissory estoppel which was introduced only by way of amendment. Moreover, it must be remembered that there is no presumption that every person knows the law. It is often said that every one is presumed to know the law, but that is not a correct statement: there is no such maxim known to the law. Over a hundred and thirty years ago, Maule, J., pointed out in Martindala v. Faulkner, (1846) 2 CB 706 There is no presumption in this country that every person knows the law: it would be contrary to common sense and reason if it were so . Scrutton, also once said: It is impossible to know all the statutory law, and not very possible to know all the common law. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time was an unintentional lapse and admission of the appeal by itself would not cause any prejudice to the assessee therein. 6.6 I find that in none of the above decisions, the circumstances therein are exactly similar to the case of the assessee. However, from the principles laid down therein, that ordinarily a litigant does not benefit by the delay and by refusing to condone the delay a meritorious matter might be thrown out at the very threshold and cause of justice being defeated, I am inclined to condone the delay and remand the issue to the file of the AO for a decision on merits after giving the assessee a fair opportunity of hearing. This delay is condoned subject to the condition that the assessee pays a sum of ₹ 10,000/- to the P.M s Relief Fund within a period of one month from the date of receipt of this order and shall file the proof of the same before the AO, only after which the AO shall take up the assessment proceedings. The assessee shall also cooperate with the AO for an early completion of the assessment. 7. In the result, assessee s appeal is treated as allowed for statistical purposes. Order pronounced in the Open Court on 30th April, 2020. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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