TaxTMI 
TaxTMI 
2021 (3) TMI 1099
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....e sake of convenience, a common order is being passed. 3. The hearing of the appeals was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic. 4. In all these appeals, there is delay of 43 days in filing the present appeals. In these appeals also, the assessee has applied for withdrawal of appeal. During the course of hearing, the ld. AR submitted that the assessee has filed the present appeals against the order passed by the ld. CIT(A) alongwith an application seeking condonation of delay. It was submitted that the assessee wishes to resolve these matters and has since moved an application under Vivad Se Vishwas Scheme, 2020. The A.O. has enquired about the status of the condonation of delay app....
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....r.) (c) Vedabai Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil [2002] 253 ITR 798/122 Taxman 114 (SC) In view of the fact that the appeal was filed after the limitation period but the same was due to the reason beyond the control of the appellant/applicant, it is requested that delay in filing the appeal be condoned. Also the applicant/appellant cited judgment in case of State of Bihar Vs Kameshwar Prasad Singh ( AIR 2000 SC 2006 ) wherein it was ruled that in the matter of condonation of delay, a liberal approach be adopted when such delay can result in a meritorious matter being thrown out and thus defeat the cause of justice." 6. It was submitted by the ld. AR that there was no malafide or deliberat....
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....ions and pursued the material available on record. There is no dispute and is an admitted fact that there has been a delay in filing the present appeals by 43 days. There is also no dispute that under section 253(5) of the Act, the Tribunal may admit an appeal filed beyond the period of limitation where it is satisfied that there exists a sufficient cause on the part of the assessee for not presenting the appeal within the prescribed time. The explanation of the assessee therefore becomes relevant to determine whether the same reflects sufficient and reasonable cause on its part in not presenting the present appeal within the prescribed time. In the instant case, it has been stated by the assessee that due to the fact that the Principal of ....
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....ant does not stand to benefit by resorting to delay. In fact, he runs a serious risk. In the instant case, applying the same principles, we find that there is no culpable negligence or malafide on the part of the assessee in delayed filing of the present appeal and it does not stand to benefit by resorting to such delay more so considering the fact that it has applied for settlement of present dispute and payment of appropriate taxes. Therefore, in the factual matrix of the present case, we find that there exists sufficient and reasonable cause for condoning the delay in filing the present appeal and as held by the Hon'ble Supreme Court, where substantial justice and technical considerations are pitted against each other, the cause of s....