2015 (6) TMI 727

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....ome Tax (Appeals). 2. While the Commissioner of Income Tax (Appeals) dismissed the appeals filed by the assessee before the same, with the delay of 922 days on the ground that the delay was not sufficiently explained, the Tribunal, after having found that the assessee has shown sufficient cause for the delay in filing the appeals, reversed the order of the learned CIT(A) and remitted back the appeals to the learned CIT(A) to decide the appeals of the assessee on merits. The relevant paragraphs of the order of the Tribunal are extracted hereunder: "7. In the background of above fact, we have to consider the appeals of the assessee. The Hon'ble Supreme court of India has time and again held that acceptance of explanation furnished f....

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....ted by condoning delay in a routine-like manner. However, by taking a pedantic and hypertechnical view of the matter the explanation furnished should not be rejected when stakes are high and/or arguable points of facts and law are involved in the case, causing enormous loss and irreparable injury to the party against whom the lis terminates, either by default or inaction and defeating valuable right of such a party to have the decision on merit. While considering the matter, courts have to strike a balance between resultant effect of the order it is going to pass upon the parties either way." The Hon'ble Supreme Court of India while giving liberal construction to the term 'sufficient cause' in the case of Collector Land Acqui....

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.... be grasped that judiciary is respected not on account of its power to legalize injustice on technical grounds but because it is capable of removing injustice and is expected to do so. Making a justice-oriented approach from this perspective, there was sufficient cause for condoning the delay in the institution of the appeal." 8. In view of the facts and circumstances of the present case and the law laid down by the Hon'ble Apex Court, we are of the considered opinion that the appeals of the assessee deserve to be allowed. The assessee has been able to show sufficient cause for delay in filing of appeals before the CIT (Appeals). The matter is remitted back to the CIT (Appeals) to decide the appeals of the assessee on merits. The ....