TMI Blog2021 (2) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... required to closely monitor the agricultural activity in the field. The son of the assessee was preparing for board exam and assessee was required to stay in Hassan to ensure that his son attends extra classes. Therefore, the assessee was unable to contact his counsel for the reasons which were beyond his control. Thus, in the fact situation of the case, the Tribunal should have taken a liberal view with regard to the cause shown by the assessee seeking condonation of delay. 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. Decided in favour of the assessee and against the revenue. - I.T.A. NO.81 OF 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... offee commission agent. The assessee filed his return of income for the Assessment Years 2007-08 and 2008-09 declaring the total income of ₹ 1,67,206/- and ₹ 1,46,211/-, respectively. The return of income for the Assessment Year 2008-09 was processed. However, subsequently, the return was selected for scrutiny and notices under Section 143(1) of the Act were issued calling for the records. The assessee filed the records before the Assessing Officer. The Assessing Officer, on scrutiny of books of accounts, made additions of cash deposits in savings bank accounts on the ground that the cash deposits constituted income of the assessee. The Assessing Officer, by an order dated 31.12.2010, completed the assessment for the Assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances of the case, the Tribunal has rightly held that the assessee has failed to make out the sufficient cause and therefore, the order passed by the Tribunal does not call for any interference. 5. We have considered the submissions made on both sides and have perused the record. It is well settled in law that the expression 'sufficient cause' should receive liberal consideration so as to advance the cause of justice and the same should not be used as a penal statute to punish the erring parties. (See: 'PERUMON BHAGAVATHY DEVSWOM V. BHARGAVI AMMA (DEAD) BY LRS' 2008 (8) SCC 321, KATARI SURYANARAYANA VS. KPOISETTI SUBBA RAO AND ORS AIR 2009 SC 2907 and ASSISTANT COMMISSIONER (CT) LTU, KAKINADA ORS. V. M/S GLAX ..... X X X X Extracts X X X X X X X X Extracts X X X X
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