2012 (6) TMI 885

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....ema, ld. Counsel for the assessee and Shri Keshav Saxena, learned CIT DR. The crux of arguments on behalf of the assessee is that the order of the learned ACIT was handed over to the counsel, Shri Manoj Jain, who did not file the appeal and the order could be located in the file during preparation of audit report for assessment year 2010-11. The assessee has also filed affidavit from Shri Manoj Jain, CA. Another affidavit was also filed by Shri Abbas Jain, Director of the assessee firm stating that he made consultation with the newly appointed consultant who opined for filing the appeal before the ld. CIT(A). However, the delay was argued to be a bonafide mistake of the earlier counsel. It was prayed that the delay may be condoned for which....

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....hese facts, now the question arises whether the delay should be condoned. Admittedly, there is a delay on behalf of the assessee in filing the appeal before the ld. CIT(A) which caused due to the fault of earlier Chartered Accountant. Now the question arises, whether the assessee may be penalised for the fault of the CA. We are of the view that the legislature has conferred the power to condone the delay by enacting section 5 of the Indian Limitation Act, 1963 enabling the Courts to do "substantial justice" to the parties by disposing the matters on merits. The expression 'sufficient cause' employed by the legislature is adequately elastic to enable the courts in the meaningful manner under the facts and circumstances, keeping in view the e....