TMI Blog2023 (6) TMI 1313X X X X Extracts X X X X X X X X Extracts X X X X ..... sufficient and reasonable cause. Moreover, making the appeal time barred has not been used by the assessee as a tactics to avoid the litigation with the Revenue because such strategy would not give any benefit to the assessee in this type of litigation. Therefore, we condone the delay and proceed to decide the appeal on merit. Ex-parte appeal decided by assessee - CIT(A) passed the order ex-parte without considering the merits of the case as the assessee could not attend the hearing before the ld. CIT(A) on the dates fixed for hearings - HELD THAT:- We find that the ld. CIT(A) has decided the appeal ex-parte as the assessee could not be served the notices of fixing dates for hearing due to change of address. Under these circumstances, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0072 was the old address which had changed to 132/1, M.G. Road, Kolkata-700007 in the year 2016 and was also changed in company master data. The ld. AR submitted while filing Form 36 the tax Advocate, Mr. Govind Ojha filled the column of communication on 09.03.2017 whereas the order was communicated on 18.12.2019. The ld. AR stated that Mr. Govind Ojha is an aged person and the appeal was filed on 02.11.2021 whereas the due date was 16.02.2020. The ld. AR submitted the substantial part of the delay is attributable to Covid -19 when the department was closed and appeal could not filed. The ld AR further stated that the in view of the Covid 19 outbreak, the Hon,ble Apex Court has extended the limitation in respect of all the judicial and quas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibed under any general or special laws in respect of all judicial or quasi judicial proceedings. Consequently, the balance period of limitation remaining as on 03.10.2021, if any, shall become available with effect from 01.03.2022 . 5. In our opinion, considering the said decision of the Hon ble Supreme Court, there is no delay in filing from 15.3.2020 till 2.11.2021. so far as the delay is due to the reason mistake on the part of the assessee s counsel is concerned , in our considered view the assesse can not be denied the right to be heard by the appellate authorities for the counsel failure as the substantial justice has to prevail over technicalities. We have duly considered the rival contentions and gone through the record c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;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 a rational common sense pragmatic manner. 4. When substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. 5. 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. 6. It must be grasped that judiciary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed period of time. A court knows that refusal to condone delay would result foreclosing a suitor from putting forth his cause. There is no presumption that delay in approaching the court is always deliberate. This Court has held that the words sufficient cause under Section 5 of the Limitation Act should 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 tliat 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Miscellaneous Application No. 665 of 2021 in SMW(C) No. 3 of 2020 regarding cognizance for extension of limitation, even then there is substantial delay at the part of the assessee but we are of the view that the delay is for sufficient and reasonable cause. Moreover, making the appeal timebarred has not been used by the assessee as a tactics to avoid the litigation with the Revenue because such strategy would not give any benefit to the assessee in this type of litigation. Therefore, we condone the delay and proceed to decide the appeal on merit. 9. At the outset, the ld. counsel for the assessee submitted that the ld. CIT(A) passed the order ex-parte without considering the merits of the case as the assessee could not attend the hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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