2020 (7) TMI 655

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed Representative submitted that the assessee has raised the grounds of appeal that the CIT (Appeals) has not condoned the delay in filing the appeal. 3. The Brief facts of the case are that the assessee is engaged in software consultancy and corporate training and filed the Return of Income on 14.10.2010 with loss of Rs. 5,40,052 and the case was selected for scrutiny under CASS and Notice under Section 143(2) and 142(1) of the Act were issued. In compliance, the learned Authorized Representative has appeared from time to time and submitted the details. The Assessing Officer found that the assessee company has made investments in mutual funds and there is a difference in value of investments and disclosures in the Balance Sheet, hence m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Authorized Representative is in respect of condo nation of delay in filing the appeal before the CIT(Appeals). The contention of the learned Authorized Representative that there is no wanton act on the part of the assessee for the delay but due to the circumstances beyond the control of the assessee. Further upon, garnish order issued by the Assessing Officer to the Bank Account, the assessee come to know about the assessment order and lapse of duties of the accountant, and the assessee has no intention to delay in filling the appeal but to contest on the disallowances by the Assessing Officer. The learned Authorized Representative supported his arguments with judicial decisions. We found that the CIT(Appeals) has not condoned the delay ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appeal) and the inherent bureaucratic methodology imbued with the note-making, filepushing, and passing-on-the-buck ethos, delay on its part is less difficult to understand though more difficult to approve. In any event, the State which represents the collective cause of the community does not deserve a litigant non grata status. The Courts, therefore, have to be informed of the spirit and philosophy of the provision in the course of the interpretation of the expression "sufficient cause". So also the same approach has to be evidenced in its application to matters at hand with the end in view to do even-handed justice on merits in preference to the approach which scuttles a decision on merits." We considering the observations of judicial....