2021 (10) TMI 375

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....ufficient cause has not been shown for condonation of delay in re-presenting the papers. 3. This Court can take judicial notice of the fact that, several appeals filed by the Revenue are presented to the Registry with certified copy of the order of the Tribunal along with Memorandum of Grounds of Appeal, without the Typed Set of Papers and other relevant documents, for the appeal to be taken up for numbering. This Court has always been liberal, either it be the Revenue or the assessee, while considering the applications for condonation of delay in representation. On several occasions, the learned Standing Counsel themselves have filed affidavits praying for condonation of delay and in all such cases, though the delay may be exorbitant or m....

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....see submitted that, if the delay is not condoned, the assessee will miss the opportunity to settle the proceedings under the Vivas Se Vishwas Scheme, 2020 ("VSV Scheme" for brevity) by way of filing Form-4 in response to Form-3 issued by the Income Tax Department, dated 15.04.2021. 5. The learned Standing Counsel appearing for the respondent/Revenue, on the earlier occasion, sought time to file counter affidavit, which has been filed and placed before us today. The counter affidavit largely proceeds on the basis as to how the petitioner/assessee is not entitled to the benefit of VSV Scheme. So far as the delay is concerned, it is submitted by the respondent that the mistake committed by the erstwhile counsel in not representing the papers ....

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.... is to decide the substantial questions of law and therefore, this Court always holds that, on technicalities, the Court should not shun away from taking a decision on the substantial questions of law, which if done, would result in serious miscarriage of justice. 7. Admittedly, the appeals were filed in the Registry of this Court on 23.09.2013, along with certified copy of the order passed by the Tribunal, which is impugned in these appeals. Thereafter, the papers were returned to the erstwhile counsel for the appellant/assessee and were re-presented on 19.03.2014. The present counsel had filed his vakalat on 11.06.2021, after obtaining No-Objection from the erstwhile counsel. Thereafter, the matter has been pursued and the present counse....