2021 (6) TMI 101

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....ned CIT(A) is bad in law and against facts and therefore the order passed by the learned CIT(A) is to be quashed. 2. That the learned CIT(A) has erred in laws and facts by not quashing the order passed under section 147 rws 144 as the proceedings for the reassessment is bad in law and therefore the order passed by the Id.AO is to be quashed. 3. That the learned CIT(A) has erred in law and fact by not deleting the addition of unexplained investment of Rs. 9,05,412/- and therefore the Id.AO should be directed to delete the said addition." 3. The first issue is regarding non-admission of appeal due to late filing of appeal by 66 days before the ld.CIT(A). 4. In nutshell, the facts of the assessee's case is that assessment order under ....

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....he delay of 870 days been condoned by the ld.CIT(A). He prayed that small delay of 66 days in filing the appeal be condoned and matter be remitted to the ld.CIT(A) for adjudication on merit, because the assessee has good case on hand and hope to succeed the same. The ld.DR on the other contended that the assessee failed to give any plausible reason before the ld.CIT(A), and therefore, ld.CIT(A) has rightly dismissed the appeal of the assessee. 6. I have duly considered rival contentions and gone through the record carefully. Sub-section 5 of Section 253 of the Act contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross-objections after expiry of relevant period, if it is satisfied that there was a suffici....

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....other, cause of substantial justice deserves to be preferred for the other 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 account of its power to legalize injustice on technical grounds but because it is capable of removing injustice and is expected to do so."1 7. In the light of the above, if I consider explanation of the assessee before the ld.CIT(A), then it would reveal that the assessee was not aware ....