TaxTMI 
TaxTMI 
2020 (4) TMI 646
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....dence probabilities, facts and circumstances of the appellant's case. 2. The learned CIT(A) erred in law and on facts in dismissing the appeal of the Appellant by refusing to condone the delay of 491 days in filing the appeal before the learned Commissioner of Income-tax (Appeals) as per Section 249(3) of the Act without going into the merits of the case of the appellant. 3. The learned CIT(A) is not justified in holding that the explanation tendered by the appellant for the delay of 491 days in filing the appeal was not satisfactory and cannot be considered as 'sufficient cause' under the facts and circumstances of the appellant's case. 4. The learned CIT(A) ought to have appreciated the explanati....
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....before the CIT(A) as follows:- "The Appellant is enclosing Appeal u/s 246A of the I.T.Act, 1961 against the order of the AO Ward 3(3)(4), Bangalore passed u/s 143(3) dated 27.12.2016 relating to the A.Y. 2014- 15. It is submitted that after receiving the 143(3) orders, the appellant counsel did not advise them that an appeal should be filed against the said order before CIT(A) but appeal needs to be filed only against the order which the AO passes giving effect of rectification of mistake orders u/s 154 of the Act. Subsequently the AO passed an order of rectification u/s 154 of the Act dt. 06.06.2017. However, the said rectification order was posted by the department on 06.06.2017 but it was not received by the ap....
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....e was placed on the decision of the Hon'ble Apex Court in the case of Collector, Land Acquisition v. Mst.Katiji & Ors. (1987) 167 ITR 471 and also in the case of Concord of India Insurance Co. Ltd. v. Smt.Nirmala Devi and Ors. 118 ITR 507. The Hon'ble Supreme Court in the case of Mst.Katiji (supra) has explained the principles that need to be kept in mind while considering an application for condition of delay. The Hon'ble Apex Court has emphasized that substantial justice should prevail over technical consideration. The Court has also explained that the litigant does not stand to benefit by lodging the appeal late. The Court has also explained that every day's delay must be explained does not mean that a pedantic approach should b....
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....re in fact held to be debatable in nature, therefore the appellant was perusing the matter before the wrong forum, was bonafide action. Given the nature of grievance of the appellant, it was reasonable to expect that the remedy will be available under section 154 of the Act as well. Therefore, the delay in filing the appeal before the CIT(A) against the order u/s 143(3) may be condoned. In support of this contention the appellant is relying on the judgment of the Tribunal in the case of R.A.K. Ceramics, UAE v. Deputy Commissioner of Income Tax, International Taxation (2), Hyderabad (2019) 104 taxmann.com 330. In this context the appellant is filing this condonation application and requesting you to condone the delay on the....