TMI Blog2022 (4) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... as not clear to the assessee as to what was the nature of the disallowance resulting to a higher demand and the assessed income getting higher than the returned income. Upon hearing the parties, we find that this is a harsh decision as there is no supposition that everybody is the custodian of law, though ignorance of law is not an excuse for any wrong action. But in the instant case, according to the assessee, it could not realize the effect and consequence of the order passed under section 143(1). This, according to us, is a convincing reason. Therefore, without going into the merits of the case, we deem it fit to remit the matter to the file of the Ld.CIT (A) for a fresh consideration. The Ld.CIT (A) is directed to condone the delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emaining, all persons shall have a limitation period of 90 days from 15.03.2021. In the event the actual balance period of limitation remaining, with effect from 15.03.2021, is greater than 90 days, that longer period shall apply. 3. The period from 15.03.2020 till 14.03.2021 shall also stand excluded in computing the periods prescribed under Sections 23 (4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings. 4. The Gover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re while processing return u/s. 143(1) of the Income Tax Act, 1961 (Hereinafter referred to as Act ). About the scope of section 143(1) of the Act, need not discuss here as we are dealing with the matter of condonation of delay and merits has to be decided by the office of Ld. CIT (A). 5. It is submitted by the counsel of assessee before the Ld. CIT (A), That the delay occurred since the effect of consequences of the intimation under section 143(1) of the Act was not realized immediately, that is to say that it was not clear to the assessee as to what was the nature of the disallowance resulting in a higher demand and the assessed income getting higher that the returned income . 6. Now we need to understand the nature of intimation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ords sufficient cause , as appearing in Section 5 of Limitation Act, should receive a liberal construction when the delay is not on account of any dilatory tactics, want of bona fides , deliberate inaction or negligence on the part of the applicant/appellant, in order to advance substantial justice. The words sufficient cause for not making the application within the period of limitation should be understood and applied in a reasonable, pragmatic, practical and liberal manner, depending upon the facts and circumstances of the case. The decisive factor in condonation of delay is not the length of delay but sufficiency of a satisfactory explanation. [2021] 130 taxmann.com 403 (Karnataka) Mrs. Premalatha Pagaria vs. Income-tax O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in B. Madhuri Goud v. B. Damodar Reddy (2012) 12 SCC 693, by referring various earlier decisions of Superior Courts and held that the following principal must be kept in mind while considering the application for condonation of delay; (i) There should be a liberal, pragmatic, justice oriented, non-pedantic approach while dealing with an application for condonation of delay, for the courts are not supposed to legalise injustice but are obliged to remove injustice. (ii) The terms sufficient cause should be understood in their proper spirit, philosophy and purpose regard being had to the fact that these terms are basically elastic and are to be applied in proper perspective to the obtaining fact-situation. (iii) Substantial ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grounds urged in the application are fanciful, the courts should be vigilant not to expose the other side unnecessarily to face such litigation. (xi) It is to be borne in mind that no one gets away with fraud, is representation or interpolation by taking recourse to the technicalities of law of limitation. (xii) The entire gamut of facts are to be carefully scrutinized and the approach should be based on the paradigm of judicial discretion which is founded on objective reasoning and not on individual perception. (xiii) The State or a public body or an entity representing a collective cause should be given some acceptable latitude. 10. On a perusal of order of Ld.CIT (A) we find that the Ld.CIT (A) dismissed the appeal of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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