TaxTMI 
TaxTMI 
2021 (1) TMI 736
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....e to adjudicate first the Application of Assessee for condonation of delay filed on dated 07th January 2021. 2.1. The appeal is required to be filed within time, however, if the same is not filed within time then it must be supported by an application for condonation of delay. In this case though the Assessee filed an duly sworn affidavit in support of prayer for condonation of delay along with the appeal, however failed to file any application qua condonation of delay along with Appeal. On query it was submitted by the Assessee that due to oversight the said application could not be filed along with appeal itself, however realizing the bonafide mistake immediately filed on dated 07th January 2021. The question emerge 'as to wheth....
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.... condonation of delay. 3. The Assessee in support of condonation of delay has submitted that the order passed by the ld. CIT(A) dated 07/01/2019 was got served on the assessee's AR Shri Suresh Kumar Jain, CA Vijayawada on 31/01/2019, who in turn forwarded a copy of the same to the assessee immediately hut it was received by the assessee's mother-in-law Smt. Mohinidevi W/o Mahendra Shah, aged about 65 years. Unfortunately, due to old age ailments, it was misplaced by her. The Assessee could know about this factual position recently, when the Income Tax authorities demanded discharge of the outstanding liability, then she immediately contacted her ld.AR about the scope of filing of appeal before the IT AT. As the ld.AR was pre-o....
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....ay, if the Assessee intends to avail the benefit of Vivad se Vishwas scheme. 3.3. Heard the parties and considered the submissions and documents specifically affidavit of the Assessee, available on record. The law is well settled by the Higher Courts that while dealing with the application for condonation of delay, the Court is to see the conduct of the party and plausible reasoning for non filing of the statutory appeal within time. The primary function of a court is to adjudicate the dispute between the parties and to advance substantial justice. The power to condone the delay in approaching the Court has been conferred upon the Courts to enable them to do substantial justice to parties by disposing the cases on merit. 3.4. The Apex....
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.... age ailments, she misplaced the said order and skipped to inform the Assessee and therefore the Assessee did not receive the said order. However immediately after getting the knowledge qua passing of order against the Assessee, the Assessee acted diligently and filed the appeal with delay of 221 days which occurred unintentionally and bonafidely. The explanation of the Assessee is supported by her affidavit and the department did not expressly refute the stand taken by the Assessee. The delay can be explained as bonafide mistake if any occurred due to the non-communication of the impugned order upon the Assessee therefore there seems to be no malafide intention for causing delay but the same prima facie appears to be bonafide and reasonabl....