TMI Blog2021 (3) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... ployed 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. In the instant case, applying the same principles, 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 more so considering the fact that it has applied for settlement of present dispute and payment of appropriate taxes. Therefore, in the factual matrix of the present case, we find that there exists sufficient and reasonable cause for condoning the delay in filing the present appeal and as held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ld. CIT(A) alongwith an application seeking condonation of delay. It was submitted that the assessee wishes to resolve these matters and has since moved an application under Vivad Se Vishwas Scheme, 2020. The A.O. has enquired about the status of the condonation of delay application filed before the Tribunal in order for him to take appropriate action under Vivad Se Vishwas Scheme and it was therefore requested to consider the assessee's condonation application. 5. In its condonation application, the assessee has submitted as under: With reference to the above captioned matter, the applicant/appellant 'most humbly begs to submit the following reasons for your Honours' kind perusal. 1. That original appeal docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condonation of delay, a liberal approach be adopted when such delay can result in a meritorious matter being thrown out and thus defeat the cause of justice. 6. It was submitted by the ld. AR that there was no malafide or deliberate delay in filing the present appeals and in the interest of substantial justice, the delay in filing the present appeals may be condoned and the appeals be admitted for adjudication. It was further submitted that there is no prejudice which will be caused to the department as the assessee has already moved an application for settlement of present dispute and payment of taxes. In support, reliance was placed on the Hon'ble Delhi High Court's decision in case of HL Malhotra Company Pvt. Ltd. Vs DCIT, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e whether the same reflects sufficient and reasonable cause on its part in not presenting the present appeal within the prescribed time. In the instant case, it has been stated by the assessee that due to the fact that the Principal of the school was busy in election duty, so cannot able contact to its C.A. for filing appeals but after election duty, he filed the appeals. Sawar is village where the school exists and it takes time to contact CA. 9. In case of Collector, Land Acquisition vs MST Katiji (Supra), 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ists sufficient and reasonable cause for condoning the delay in filing the present appeal and as held by the Hon'ble Supreme Court, where substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserved to be preferred. 10. In light of aforesaid discussions, in exercise of powers under section 253(5) of the Act, we hereby condone the delay in filing the present appeals as we are satisfied that there was sufficient cause for not presenting the appeals within the prescribed time and the appeals are hereby admitted for adjudication on merits. 11. Since, the assessee has applied for withdrawal of these appeals on the ground that the assessee has opted Vivad Se Vishwas Scheme and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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