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TMI Blog2021 (2) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 07.11.2017 on the following substantial questions of law: "1. Whether the Tribunal was justified in law in not condoning the delay, when the appellant has demonstrated that the lapses were not voluntary and there was reasonable cause for the delay on the facts and circumstance of the case? 2. Whether the Tribunal was justified in law in not condoning the delay by misunderstanding the facts and consequently passed a perverse order on the facts and circumstances of the case? 3. Whether the Tribunal is right in not adjudicating the grounds on the merits raised by the Appellant? 4. Where the Tribunal is right in law in not considering the Additional grounds of appeal raised by the Appellant in respect of Assessment year 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to stay at Hassan to facilitate the studies of his son and therefore, he could not seek professional advice in time, with regard to the course of action which was to be taken in the light of the order passed by the Commissioner of Income Tax (Appeals). The Tribunal, by an order dated 31.08.2016, dismissed the application for condonation of delay preferred by the assessee on the ground that the assessee has failed to establish sufficient cause for condonation of delay. In the result, the appeal preferred by the assessee was also dismissed. In the aforesaid factual background, the revenue has approached this Court. 4. Learned counsel for the assessee submitted that the Tribunal ought to have appreciated that the expression 'sufficient c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal should have taken a liberal view with regard to the cause shown by the assessee seeking condonation of delay. 7. In view of aforesaid enunciation of law, we hold that the finding recorded by the Tribunal that in the fact situation of the case, sufficient cause for condonation of delay was not made out by the assessee, is perverse. 8. In the result, the substantial question of law No.2 is answered in favour of the assessee and against the revenue. Accordingly, the order dated 31.08.2016 passed by the Tribunal is hereby quashed and the delay in filing the appeal before the Tribunal is condoned. The Tribunal is directed to decide the appeal preferred by the assessee on merits after affording an opportunity of hearing to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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