9911796707
TMI Blog2023 (7) TMI 1507X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023, wherein the appeal filed by the assessee against the assessment order passed under Section 143(3) read with section 147 of the Income-tax Act, 1961 (the Act) dated 18th February, 2016, by the Dy. Commissioner of Income Tax, Circle-1, Thane (the learned Assessing Officer), was dismissed, as it was filed late by 191 days holding that request for condonation of delay is not substantiated and is not sufficient to justify the delay. Thus, the learned CIT (A) did not condone the delay of 191 days and dismissed the appeal. 03. ITA No.1118/Mum/2023 for A.Y. 2011-12 is filed by the assessee against the order passed by the learned CIT (A) dated 23rd February, 2023, wherein the appeal filed by the assessee against the penalty order passed under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tting the appeals in time. It was further stated that delay should be condoned and pedantic approach should not be adopted. He relied upon the decision of Hon'ble Supreme Court in case of Collector of Land acquisition Vs. MST Katiji (1987) of SCC (2) 387 and further, the decision of Hon'ble Supreme Court in case of Senior Bhosale Estate (HUF) Vs. ACIT (2019) 112 taxman.com 134 (SC). He further submitted that Hon'ble Supreme Court in case of Aakash Lavlesh Leisure (P.) Ltd. Vs. ITO (2019) 103 taxmann.com 248 (SC) has condoned the delay of 224 days in filing of the appeal on account of ailment of ex-chairman. Accordingly, he submitted that sufficient cause is shown by the assessee. 08. The learned Departmental Representative supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome-tax Act, 1961 (the Act) on 28th February, 2016. 010. Assessee preferred appeal before the learned CIT (A), which was delayed by 191 days. The reason of delay, it was explained is on account of health of the Director of the company supported by medical certificate and also ignorance of tax advisory, supported by certificate of tax advisor also. The learned CIT (A) considered it as not a 'sufficient cause' for condoning the delay. We find that the Hon'ble Supreme Court in case of Collector of land acquisition V MSt katiji (supra) has laid down certain principles and also stated that a liberal approach in condoning the delay should be adopted. The Hon'ble Supreme Court has also considered and reiterated all these principles in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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