TMI Blog2019 (4) TMI 1970X X X X Extracts X X X X X X X X Extracts X X X X ..... fully accepted by the Department. Besides above, it was stated that the Chairman, Shri S.P. Rajendran who was looking after income tax matters suddenly passed away on 06.03.2018 and the assessee had to reorganize the office In the instant case, the assessee was not aware what to do and how to proceed further against the intimation passed by the DCIT CPC-TDS, Ghaziabad since the Chairman of the assessee company suddenly passed away. Therefore, after consulting higher officials, income tax practioners/ Advocates, the assessee preferred appeals with delay before the ld. CIT(A) - we condone the delay in filing the appeals before the ld. CIT(A) and accordingly, we set aside the common order passed by the ld. CIT(A) and direct him to adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee has filed an affidavit mainly stating that the intimation under section 200A of the Act appears to have been passed and intimated by e-mail, whereas interest under section 234E of the Act towards late filing fee for delay in filing the quarterly returns were not communicated to them. It was further submission that the assessee was under bonafide belief that TDS returns filed for quarters were fully accepted by the Department. Besides above, it was stated that the Chairman, Shri S.P. Rajendran who was looking after income tax matters suddenly passed away on 06.03.2018 and the assessee had to reorganize the office. However, the ld. CIT(A) has not condone the delay and dismissed the appeal by passing exparte order without deciding th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ' used in section 5 of the Limitation Act, 1963 and other statutes is elastic enough to enable the Courts to apply the law in a meaningful manner which serve the ends of justice. No hard and fast Rule has been or can be laid down for deciding the applications for condonation of delay but over the years various Courts have advocated that a liberal approach should be adopted in such matters so that substantive rights of the parties are not defeated merely because of delay. 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. Refusing to condone delay can result in a merit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such cases, the superior court would be free to consider the cause shown for the delay afresh and it is open to such superior court to come to its own finding even untrammelled by the conclusion of the lower court. The reason for such a different stance is thus: The primary function of a court is to adjudicate the dispute between the parties and to advance substantial justice. Time limit fixed for approaching the court in different situations in not because on the expiry of such time a bad cause would transform into a good cause. Rule of limitation are not meant to destroy the right of parties. They are meant to see that parties do not resort to dilatory tactics, but seek their remedy promptly. The object of providing a legal r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at in every case of delay there can be some lapse on the part of the litigant concerned. That alone is not enough to turn down his plea and to shut the door against him. If the explanation does not smack of mala fides or it is not put forth as part of a dilatory strategy the court must show utmost consideration to the suitor. But when there is reasonable ground to think that the delay was occasioned by the party deliberately to gain time then the court should lean against acceptance of the explanation. While condoning delay the court should not forget the opposite party altogether. It must be borne in mind that he is a looser and he too would have incurred quiet a large litigation expenses. It would be a salutary guideline that when courts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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