TMI Blog2020 (9) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... COURT] We are unable to find any deliberate negligence or malicious intent on the part of the assessee in filing of the appeal. When substantial justice and technical considerations are pitted against each other, 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 nondeliberate delay. Keeping in mind the aforesaid principles, the bench formed an opinion that the delay was to be condoned and the appeal was to be restored back to the file of learned CIT(A) for disposal on merits. - I.T.A. No. 1361 to 1364/Mum/2020 - - - Dated:- 21-8-2020 - HON BLE SHRI C.N. PRASAD, JM AND HON BLE SHRI MANOJ KUMAR AGGARWAL, AM Assessee by : Shri Prakash Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... over the fee u/s. 234E is made effective from 01/06/2015 and would not apply retrospectively; 4.0 On facts and circumstances of the case and in law, Ld. CIT(A) ought to have deleted the late fee charged u/s. 234E since an opportunity of being heard has not been allowed by Ld. TDS Officer to the appellant. As evident the assessee is aggrieved by levy of late fees u/s 234E and also by the fact that learned first appellate authority refused to condone the delay in assessee s appeal. 3. We have carefully heard the rival submissions. The Ld. AR pleaded for condonation of delay and restoration of appeal to the learned first appellate authority for disposal on merits. The Ld. DR opposed the same. Our adjudication to the subject matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and therefore the delay was not to be condoned. Finally the appeal was dismissed on technical ground of delay. Aggrieved as aforesaid, the assessee is under further appeal before us. 4.4 The Ld. AR reiterated the submissions made by the assessee before Ld. CIT(A) to support the stand of condonation of delay. Our attention has been drawn to the fact that the assessee s business was situated in Nepal and the same was closed down in devastating earthquake in Nepal on 25/04/2015. The situation caused financial trouble to the directors of the assessee who were forced to sell their residential house and had to shift to rented accommodation. Due to shifting of premises, the statements remained unserved. It was also submitted that the copies o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edantic approach should be made. Why not every hour's delay, every second's delay? The doctrine must be applied in a rational common-sense pragmatic manner. 4. When substantial justice and technical considerations are pitted against each other, 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 negligence, or on account of mala fides. A litigant does not stand to benefit by resorting to delay. In fact, he runs a serious risk. 6. It must be grasped that judiciary is respected not on account of its power to legali ..... X X X X Extracts X X X X X X X X Extracts X X X X
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