2021 (4) TMI 991

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....t the Application of Assessee for condonation of delay filed on dated 16th March, 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 affidavit along with application for condonation of delay. In this case the Assessee has filed an affidavit along with condonation of delay application subsequent to the filing of the appeal. The question emerge 'as to whether application for condonation of delay, filed at belated stage can be entertained and maintainable or not'. 2.2. The Apex Court in the case of State of M.P. And Anr. vs. Pradeep Kumar & Anr., decided on 12th September, 2000 { 2000 Supp (3) SCR 235} has held as under: "The object ....

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....e dispute under the Direct Tax Vivad se Vishwas Act, 2020 (hereinafter called as 'the VSV Scheme') which is subject to the admission of the instant appeal. 3.1. Ld. DR raised no objection on the application for condonation of delay, if the Assessee intends to avail the benefit of Vivad se Vishwas scheme. 4. Heard the parties and considered the submissions and documents specifically affidavit of the Assessee available on record. 4.1. It is well settled that 'bonafide lis' cannot be thrown out on the basis of legal technicalities and it is utmost duty of the Courts to adjudicate the same. It is well settled that the period of delay is not relevant for considering the application for condonation of delay. What is requi....