TMI Blog2018 (7) TMI 2194X X X X Extracts X X X X X X X X Extracts X X X X ..... A) did not condone the delay in both the appeals and dismissed the appeals being time barred. 2. The brief facts are that, according to AIR information, assessee had deposited cash of ₹ 16,97,000/- in Savings Bank Account. He did not file return of income for Assessment Year 2007-08. Notice under Section 148 of the Income-tax Act was issued on 25.03.2014 requiring the assessee to furnish the return within 30 days of receipt of the notice. It was not submitted. The learned Assessing Officer has finalized the assessment order under Section 144 r.w.s. 148 of the Income-tax Act on 29.12.2014 determining the total income at ₹ 23,67,710/-. Since the assessee did not file the return under Section 139(1) in response to the notice under Section 148 of the Act issued on 25.03.2014 by the Assessing Officer, the learned Assessing Officer imposed the penalty under Section 271F of the Income-tax Act at ₹ 5,000/- vide order dated 29.06.2015. 3. The Assessing Officer has issued three notices under Section 143(2)/142(1) of the Act. These notices were remained uncomplied with and, therefore, he imposed penalty of ₹ 30,000/- under Section 271(1)(b) of the Income-tax Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entilated support). Subsequently, he was observed by doctors from time to time. My father also lost his memory as he was operated SAH with ACOM aneurysm. Necessary papers to prove the bonafide of the appellant is attached herewith as per Annexure 1. Again in 21/08/2013, angiography was done at Apollo Hospital for heart related problems. Necessary papers to prove the bonafide of the appellant is attached herewith as per Annexure-2. Then again on 03/04/2015 to 07/04/2015, my father was admitted in Sterling Hospital for brain stroke and complete left side paralysis. Due to repetitive brain stroke and paralysis he lost, his memory and took very long time to recover from unstable mental condition, Necessary papers to prove the bonafide is attached herewith as per Annexure 3. Due to deteriorating health condition, my father loose his memory and also not able to inform me about receipt of assessment order on my behalf. At present also my father suffers from memory loss. In month of June 2015, Income Tax Department contacting me through phone call regarding outstanding demand in my case but I informed him that copy of assessment order was not served ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs to the ld. Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Hon'ble High Court as well as before the Hon'ble Supreme Court, then, Hon'ble Court were unanimous in their conclusion that this expression is to be used liberally. We may make reference to the following observations of the Hon'ble Supreme court from the decision in the case of Collector Land Acquisition Vs. Mst. Katiji Others, 1987 AIR 1353: 1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious 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. 3. Every day's delay must be explained does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? The doctrine must be applied in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld receive a liberal construction so as to advance substantial justice vide Shakuntala Devi lain Vs. Kuntal Kumari [AIR 1969 SC 575] and State of West Bengal Vs. The Administrator, Howrah Municipality [AIR 1972 SC 749]. It must be remembered that 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 Could 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 condone the delay due to laches on the part of the applicant the court shall compensate the opposite party for his loss. We do not deem it necessary to re-cite or recapitulate the proposition laid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ategy. It might be a bona fide negligence. 10. In view of the above discussion, we condone the delay in filing the appeal before the ld.CIT(A) and remit the issues to the file of the ld.CIT(A) for fresh adjudication. Considering the alleged negligence in conducting the proceedings before the ld. Revenue authorities below, we impose a cost of ₹ 2,500/- upon the assessee on each appeal. The assessee shall deposit the cost within one month from the receipt of order. The ld. CIT(A) shall decide both the appeals on merit after providing reasonable opportunity to the assessee. The assessee shall cooperate with the proceedings before ld. CIT(A) and shall not seek unnecessary adjournment unless situation so warrants. 7. There is no disparity on facts. Same explanation has been given in these appeals. Therefore, respectfully following our order, we condone the delay in filing both the appeals before the learned CIT(A). We have imposed a cost of ₹ 2,500/- upon the assessee on each appeal. We impose that very cost in these appeals also. Both these appeals are thus allowed for statistical purposes and the issues are accordingly remitted back to the file of the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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