TMI Blog2020 (12) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... orious 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. In the instant case, applying the same principles, we find that the assessee has all along acted diligently in safeguarding its legal rights and availing the remedies available to it and has acted and taken action basis the advice and assistance sought from its Chartered Accountant. As initially advised not to file an appeal before the Tribunal as the matter relates to processing of return of income and thereafter, he was advised to file the present appeal as there is no legal bar in filing the appeal against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld CIT(A) to provide one more opportunity to the assessee to put forward its contentions and submissions which shall be decided on merits after providing reasonable opportunity to the assessee. - Appeal of the assessee is allowed for statistical purposes. - ITA No. 36/JP/2019 - - - Dated:- 27-8-2020 - Shri Vijay Pal Rao, JM And Shri Vikram Singh Yadav, AM For the Assessee : None For the Revenue : Ms. Chanchal Meena (Addl. CIT) ORDER PER: VIKRAM SINGH YADAV, A.M. This is an appeal filed by the assessee against the order of ld. CIT(A)-03, Jaipur dated 06.03.2018 for Assessment Year 2013-14. 2. The hearing of the matter was scheduled for today through video conferencing in view of the ongoing Covid-19 pandemic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as moved the present appeal and the delay so happened in filing the present appeal may be condoned. 6. The ld DR is heard who has opposed the condonation application and submitted that no reasonable cause is demonstrated by the assessee for the delay in filing the present appeal. 7. We find that in case of Collector, Land Acquisition vs MST Katiji (1987) 167 ITR 471, the Hon'ble Supreme Court has held that the expression Sufficient Cause employed by the legislature is adequately elastic to enable the Courts to apply the law in a meaningful manner to sub-serves the ends of justice that being the life-purpose of the existence of the institution of Courts. It was further held by the Hon ble Supreme Court that such liberal approa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intimation issued u/s 143(1) of the Act. We find that there is no culpable negligence or malafide on the part of the assessee in delayed filing of the present appeal and it does not stand to benefit by resorting to such delay. On merits as well where the assessee has raised the issue of chargeability of tax at the maximum marginal rate vis- -vis the slab rate of taxation as applicable in the case of beneficiary of trust, we find that the assessee deserve an opportunity to be heard once and the matter shouldn t be dismissed on mere technicality. Therefore, in the facts and circumstances of the present case, the delay in filing the present appeal is condoned and the appeal is admitted for adjudication. 8. We find that pursuant to filin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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