TMI Blog2020 (7) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the CIT (Appeals) is supported with sufficient cause and pragmatic approach should be considered for condonation of delay. Accordingly, we condone the delay of 331 days in filing the appeal before the CIT (Appeals) and restore the entire disputed issues to the file of CIT (Appeals) to admit the appeal and adjudicate on merits - Appeal of assessee allowed for statistical purposes. - ITA No.3273/Bang/2018 - - - Dated:- 27-2-2020 - Shri A.K. Garodia, Accountant Member And Shri Pavan Kumar Gadale, Judicial Member For the Assessee : Shri V. Srinivasan, Advocate. For the Revenue : Smt. R. Premi, JCIT (D.R) ORDER PER SHRI PAVAN KUMAR GADALE, JM : The assessee has filed an appeal against the order of Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explained in the Affidavit. But the CIT (Appeals) found that there is no prima facie cause for condoning the delay of 331 days in filing the appeal and dismissed the appeal without condoning the delay. Aggrieved by the order, the assessee has filed an appeal before the Tribunal. 4. At the time of hearing, the learned Authorized Representative submitted that the delay in filing the appeal before the CIT (Appeals) was not intentional as the Accountant of the assessee took the assessment order and kept with him and these facts were brought on record at page 3 of the CIT(Appeals) order and prayed for an opportunity to substantiate the case with evidences on merits and condonation of delay in filing the appeal. Contra, the ld. DR supported t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e power to condone delay by enacting s. 5 of the Limitation Act of 1963 in order to enable the Courts to do substantial justice to parties by disposing of matters on merits . The expression sufficient cause employed by the legislature is adequately elastic to enable the Courts to apply the law in a meaningful manner which subserves the ends of justice-that being the life-purpose of the existence of the institution of Courts. The doctrine of equality before law demands that all litigants, including the State as a litigant, are accorded the same treatment and the law is administered in an even-handed manner. There is no warrant for according a step-motherly treatment when the State is the applicant praying for condonation of delay. In fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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