2020 (1) TMI 398

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....s)-16, Chennai ( hereinafter called "the CIT(A)" ), in ITA No.36/CIT(A)-18/2017-18 dated 10.04.2019 for assessment year (ay) 2009-10. The appellate proceedings had arisen before learned CIT(A) from penalty order dated 27.09.2016 passed by learned Assessing Officer(hereinafter called " the AO") u/s 271(1)(c) of the Income-tax Act 1961(hereinafter called "the Act").It was at the outset brought to the notice of the Bench by learned counsel for the assessee that assessee filed its first appeal with learned CIT(A) late by 345 days beyond the time prescribed by Section 249(2) of the 1961 Act, for which the assessee had sought for condonation of aforesaid delay of 345 days in filing this appeal before the learned CIT(A) , but learned CIT(A) refuse....

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....by solemnly affirm and sincerely state as follows: 1. I am the Appellant in the above appeal and as such I am fully conversant with the facts of the case and competent to swear this Affidavit. 2. The order of the Assessing Officer levying penalty u/s 271(1)(c) dated 27.09.2016 was received by some of my family members on the same date. The appeal before the Commissioner of Income Tax (Appeals) ought to have been filed on or before 27.10.2016 but was filed only on 07.10.2017 with a delay of 345 days. 3. During this intervening period, I was admitted in Chennai Meenakshi Hospital, Mylapore, for my severe spinal cord problem coupled with hypertension and high blood sugar level. l am undergoing chemotherapy treatment ....

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....of learned CIT(A) for fresh adjudication of all issues raised in its appeal with learned CIT(A) on merits in accordance with law. The learned DR objected to restoring the matter to the file of learned CIT(A) and submitted that assessee could not explain reasons for delay in filing appeal late before learned CIT(A) which led to dismissal of appeal of the assessee. We have carefully gone through material on record and contentions of both the parties including orders of authorities. We have observed that assessee filed its appeal with learned CIT(A) late by 345 days beyond the time prescribed u/s 249(2) of the 1961 Act. The learned CIT(A) has powers to admit appeal filed late beyond time prescribed u/s 249(2) of the 1961 Act if he is satisfied....

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....in time as the rights get crystalized and vested in favour of opposite party when aggrieved party do not file further litigation at higher forums in time , but Courts are vested with discretionary powers to condone delay's in deserving cases and also keeping in view that substantial justice is paramount vis-à-vis technicalities. Thus, each case for condonation is to be decided on its own facts and merits. The facts may differ from case to case and there is no straight jacket formula for deciding application for condonation of delay. Thus, we in exercise of our powers u/s. 254(1) of the 1961 Act condone the delay in filing appeal late by 345 days with learned CIT(A) by assessee in the instant case as in our considered view the assesse....