TaxTMI 
TaxTMI 
2021 (4) TMI 332
X X X X Extracts X X X X
X X X X Extracts X X X X
....ee is directed against the order dated 17th June, 2019 of the Ld. CIT(A)-1, New Delhi relating to assessment year 2016-17. 2. Facts of the case, in brief, are that assessee is a company engaged in the business of travel agents and tour operators. It filed its return of income on 1st September, 2016 declaring total income of Rs. 2,53,190/-. The AO completed the assessment u/s 143(3) on 25th Dece....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... filing the appeal (ii) That the delay has not been condoned despite the assesee having a reasonable cause, beyond its control, for filing the appeal not in time. 3. On the facts and circumstances of the case, Ld. CIT(A) has erred both on facts and in alw in dismissing the appeal in limine, without giving any finding on the merits of the case. 4. On the facts and circums....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... interest of justice, however, Ld. CIT(A) relying on various decisions dismissed the appeal on account of delay in filing by holding that assessee failed to show reasonable / sufficient cause for condonation of delay. 4. The Hon'ble Supreme Court in the case of Collector Land Acquisition, ... vs Mst. Katiji & Ors reported in 1987 2 SCC 107 on the issue of condonation of delay has made the follo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....side cannot claim to have vested right in injustice being done because of a non-deliberate delay. 5. There is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account of mala fides. A litigant does not stand to benefit by resorting to delay. In fact he runs a serious risk. 6. It must be grasped that judiciary is respected not on ac....