TMI Blog2020 (10) TMI 1326X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee shall come within the expression 'sufficient cause'. Various Courts and Tribunals have explained the term sufficient cause . As per the settled principle a case that arguable/favorable points/contention on merits should not be shut out on the presumption of limitation, leading to such a case being thrown out at the threshold itself in limine. The Hon'ble Supreme Court in the case of Collector, Land Acquisition Vs. MST Katiji and Others [ 1987 (2) TMI 61 - SUPREME COURT] while laying down principles for considering matters of condonation of delay in filing appeals have stated that substantial justice should prevail over technical considerations. ITAT, Bangalore Bench in the case of Dr. C. Fernandes Co-operative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Tax (Appeals) erred in dismissed the appeal on the ground that the Petitioner did not give any specific reasons for the delay from 10.07.2015 to 29.03.2019, this is absolutely incorrect, in the grounds of appeal the Petitioner had pleaded that The Petitioner humbly submits to the Ld. Commissioner of Income Tax (Appeals), that there is a delay in filing the appeal and requests the Ld. Commissioner of Income Tax (Appeals), to condone the delay due to the following facts. At the time of introducing the sec. 234E on Oct 2012 a lot of aggrieved deductors have approached the Court and the Income Tax Appellate Tribunal regarding the validity of Sec 234E of Income Tax Act 1961. Since there was ambiguity and no clear directions there w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wn out at the threshold itself in limine. The Hon'ble Apex Court in the case of Collector, Land Acquisition Vs. MST Katiji and Others (1987) 167 ITR 471 (SC), while laying down the principles for considering matters of condonation of delay in filing appeals, has stated that substantial justice should prevail over technical considerations. Considering the aforesaid principles laid down by the Hon'ble Apex Court, the facts and peculiar circumstances of the case on hand, we are of the considered opinion that this is a fit case for condoning the delay in filing the nine appeals before the CIT(A). 6.2 In this regard, we have perused the judicial pronouncements cited by the learned DR for Revenue and are of the view that they are dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... advance substantial justice on the ground that the issues involved on merits regarding levy of late filing fee under section 234E of the Act is now covered in favour of the assessee by various decisions, as per which there is no provision under the Act to levy late filing fee before insertion of section 200A by Finance Act, 2015 w.e.f 01.06.2015. The learned CIT(A) dismissed the appeals filed by the assessee on the ground that the assessee failed to adduce any reasons which comes under reasonable cause for condoning delay in filing appeals but merely stated that the issue on merits is covered in favour of the assessee. The learned CIT(A) further stated that unless the assessee explains the reasons for not filing appeals within time, the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the assessee has given above explanation before the CIT(A), however, the learned CIT(A) has not given any reason to discard the reasons given by the assessee for belated filing of appeals but simply dismissed the appeals filed by the assessee on the ground that the assessee did not bring any material on record to establish that it had taken all possible steps to file appeals within prescribed time or within reasonable period. No doubt, it is duty of the assessee to file appeal within due date. In case, the appeal is not filed within due date prescribed under the Act, then it is for the assessee to give sufficient reasons which prevented from filing of appeal within due date, but the reasons given by the assessee shall come within the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
