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TMI Blog2025 (5) TMI 1385X X X X Extracts X X X X X X X X Extracts X X X X ..... g the delay in filing the appeal preferred by the appellant without properly appreciating the facts and reasons leading to delay in filing the appeal, without properly appreciating that the delay in_ filing was not intentional or negligence or deliberate but it is due to the reasons beyond the control of the appellant, on the facts and circumstances of the case. 3. The learned Commissioner of Income-tax [Appeals] ought to have condoned the delay in filing the appeal and admitted the appeal and thereby ought to have adjudicated the grounds raised by the appellant in the interest of justice and equity, on the facts and circumstances of the case. 4. The learned Commissioner of Income-tax [Appeals] failed to appreciate that, the order of intimation passed by the learned assessing officer is not in accordance with law since the parameters as specified in the provisions of section 143 [1] of the Act has not been complied with and consequently the order of intimation passed by the learned assessing officer is bad in law and requires to be cancelled, on the facts and circumstances of the case. 5. The learned Commissioner of Income-tax [Appeals] and the learned assessing officer were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit for prepaid taxes claimed by the appellant, which was not properly appreciated by the learned Commissioner of income-tax [Appeals] and the learned assessing officer, on the facts and circumstances of the case. 10. Without prejudice, to the right to seek waiver as per the parity of reasoning of the decision of the Hon'ble Apex Court in the case of Karanvir Singh 349 ITR 692, the Appellant denies itself liable to be charged to interest under section 234 A, 234 B and 234 C of the Income Tax Act on the facts and circumstances of the case. The appellant contends that the levy of interest under section 234 A, 234 B and 234 C of the Act is also bad in law as the period, rate, quantum and method of calculation adopted by the learned assessing officer on which interest is levied are not discernible and are wrong on the facts of the case. 11. The appellant craves leave to add, alter, amend, substitute or delete any or all of the grounds of appeal urged above. 12. For the above and other grounds to be urged during the course of hearing of the appeal the Appellant prays that the appeal be allowed in the interest of equity and justice. 2. Brief facts of the case are that the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e record which resulted in delay filing of appeal. On merits the ld. AR of the assessee submitted that the Gross receipts reflected in Form 26AS on which TDS credit was claimed in the Return of Income are higher than the total receipts declared in the Return as the assessee is a commission agent selling goods on behalf of agriculturists. Further, the AR of the assessee submitted that the purchasers have made TDS U/s 194Q by treating the assessee firm as seller of goods whereas the assessee being an commission agent sold the goods on behalf of principal agriculturists and the assessee firm has declared entire commission & Interest as income in its Return of Income. Lastly ld. AR requested to remit back the file to the ld. Addl/JCIT(A) for fresh consideration as the ld. Addl/JCIT(A) has not adjudicated the case on merits by condoning the delay. 7. Per contra, ld. DR submitted that the ld. Addl/JCIT(A) rightly dismissed the assessee's appeal in limine without condoning the delay in filing the appeal as the delay was substantial without being the sufficient cause for Delay. The delay was only due to the negligence of the assessee firm. 8. We have heard the rival submissions & perused ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iscrepancies & prima facie there is no need to file appeal for the mistakes which were apparent on the face of the record which resulted in delay filing of appeal. It is not the case that the assessee has not cited any reasonable cause for filing appeal belatedly. The ld. ADDL/JCIT(A) on the ground that the reasons stated by the appellant not found tenable as the appellant has failed to demonstrate sufficient cause or any other hardship for delay, has not condoned the delay in filing appeal. On going through the facts of the case, we find force in the assessee's contention that on an honest & bonafide belief that that the outcome of the rectification would address the discrepancies & prima facie there is no need to file appeal for the mistakes which were apparent on the face of the record which resulted in delay filing of appeal. In our opinion, it cannot be said that assessee is very callous in its approach in filing the appeal belatedly before the ld. ADDL/JCIT(A). Being so, when substantial justice and technical consideration are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have vested right for injustic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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