2018 (7) TMI 2194

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.... file return of income for Assessment Year 2007-08. Notice under Section 148 of the Income-tax Act was issued on 25.03.2014 requiring the assessee to furnish the return within 30 days of receipt of the notice. It was not submitted. The learned Assessing Officer has finalized the assessment order under Section 144 r.w.s. 148 of the Income-tax Act on 29.12.2014 determining the total income at Rs. 23,67,710/-. Since the assessee did not file the return under Section 139(1) in response to the notice under Section 148 of the Act issued on 25.03.2014 by the Assessing Officer, the learned Assessing Officer imposed the penalty under Section 271F of the Income-tax Act at Rs. 5,000/- vide order dated 29.06.2015. 3. The Assessing Officer has issued three notices under Section 143(2)/142(1) of the Act. These notices were remained uncomplied with and, therefore, he imposed penalty of Rs. 30,000/- under Section 271(1)(b) of the Income-tax Act vide order dated 26.06.2015. 4. As observed earlier, the appeals against these orders were filed after expiry of 906 days. The learned First Appellate Authority, therefore, dismissed both the appeals being time barred. 5. Learned Counsel for the assessee....

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....hy was done at Apollo Hospital for heart related problems. Necessary papers to prove the bonafide of the appellant is attached herewith as per Annexure-2. * Then again on 03/04/2015 to 07/04/2015, my father was admitted in Sterling Hospital for brain stroke and complete left side paralysis. Due to repetitive brain stroke and paralysis he lost, his memory and took very long time to recover from unstable mental condition, Necessary papers to prove the bonafide is attached herewith as per Annexure 3. * Due to deteriorating health condition, my father loose his memory and also not able to inform me about receipt of assessment order on my behalf. At present also my father suffers from memory loss. * In month of June 2015, Income Tax Department contacting me through phone call regarding outstanding demand in my case but I informed him that copy of assessment order was not served to me. * There was no recovery action from income tax department in year 2016 and till last month On December, 2017 and suddenly income tax department attached my property i.e. car and residential house belonging, to me and also attached residential house of my mother. Due to departmental action of at....

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....en, Hon'ble Court were unanimous in their conclusion that this expression is to be used liberally. We may make reference to the following observations of the Hon'ble Supreme court from the decision in the case of Collector Land Acquisition Vs. Mst. Katiji & Others, 1987 AIR 1353: "1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. "Every day's delay must be explained" does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? The doctrine must be applied in a rational common sense pragmatic manner. 4. When substantial justice and technical considerations are pitted against each 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 de....

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....o shut the door against him. If the explanation does not smack of mala fides or it is not put forth as part of a dilatory strategy the court must show utmost consideration to the suitor. But when there is reasonable ground to think that the delay was occasioned by the party deliberately to gain time then the court should lean against acceptance of the explanation. While condoning delay the Could should not forget the opposite party altogether. It must be borne in mind that he is a looser and he too would have incurred quiet a large litigation expenses. It would be a salutary guideline that when courts condone the delay due to laches on the part of the applicant the court shall compensate the opposite party for his loss." We do not deem it necessary to re-cite or recapitulate the proposition laid down in other decisions. It is suffice to say that the Hon'ble Courts are unanimous in their approach to propound that whenever the reasons assigned by an applicant for explaining the condonation of delay, then such reasons are to be construed with a justice oriented approach. 9. In the light of the above, let us examine the facts. The first reason assigned by the ld.CIT(A) for not....