TaxTMI 
TaxTMI 
2021 (10) TMI 558
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.... facts of the case, for want of jurisdiction and various other reasons and hence the same may kindly be quashed. 2. The Ld. CIT (A) has grossly erred in law and on facts in not accepting the manual appeal of the assessee and dismissing the same as unrest only due to the reason the appeal has not been filed online, which was beyond control to the assessee due to some technical reason. Hence the appeal so dismissed by the Ld. CIT (A) is being totally contrary to the provisions of the law and facts on the record and hence kindly to be directed to treat the same as valid appeal. 3. The Ld. CIT (A) has grossly erred in law and on facts in sustaining the demand of Rs. 46,017/- raised by the A.O. u/s201(1) of the Income-Tax Act on account of short deduction or non deduction of TDS on Interest and Rs. 27,611/- u/s 201(1A) on account interest thereon totalling to Rs. 73,628/- . Hence the demand so raised by the A.O. and confirmed the Ld. CIT (A) by treating the assessee as assessee in default is being totally contrary to the provisions of the law and facts on the record and hence kindly to be deleted in full. 4. The appellant prays your honors indulgence to add, a....
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....were laying at the desk of counsel and the order has been mixed in search assessment records or other assessment records of the counsel. Because at that time there was heavy pressure of search assessment or other assessment in the month of November and December. Thus by coincidence the order has again escaped or misplaced. 5. That just some days before while seeing other records the staff of the counsel saw this order in other files, then he/she handover to counsel . Hence the appeal has been prepared on and signed by me as an Authorized officer now. Due to all this reason the appeal could not be filed within time. In support of these contention an affidavit of the my (Nodal officer) is enclosed 6. It is submitted that the Hon'ble Supreme Court in the case of Collector, Land & Acquisition v. Mst. Katiji & Others (1987) 167 ITR 471 (SC) has advocated for a very liberal approach while considering a case for condonation of delay. The following observations of the Hon'ble Court are notable: "The legislature has conferred the power to condone delay by enacting section 5 of the Limitation Act 1963 in order to enable the Courts to do substantial justice ....
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.... for seeking condonation of delay. 7. We have considered the rival submissions as well as relevant material on record. As regards the sufficiency of cause for filing the appeals belatedly, it is settled principles of law that the Courts have to take liberal approach while interpreting the expression 'sufficient cause' for condonation of delay. In case of Collector, Land Acquisition Vs. Mst. Katiji (1987) 167 ITR 471, the Hon'ble Supreme Court has laid down the principle that the power to condone the delay provided under the statute is to enable the Courts to do substantial justice to the parties by disposing of the matter on merits, therefore, while considering the matters for condonation of delay, the law must be applied in a meaningful manner which subserves ends of justice and technical considerations should not come in the way of cause of substantial justice. There is no quarrel that the explanation and reasons explained for delay must be bonafide and not merely a device to cover an ulterior purpose such as laches on the part of the litigant or an attempt to save limitation in the underhand way. If the party who is seeking condonation of delay has not acted in malafide manne....
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....before us, the ld. AR has challenged the order of Ld. CIT(A) in not allowing hearing of appeal filed by the assessee merely on the basis of alleged default of not having filed electronically. 13. Ld. AR reiterated the same arguments as were raised before Ld. CIT(A) and submitted even though the appeal was filed in paper form and under the relevant provisions of Act, but the Ld. CIT(A) has erred in not allowing hearing of appeal filed by the assessee merely on the basis of alleged default of not having filed electronically. Ld. AR further submitted that Ld. CIT(A) ought to have taken into account that the alleged compliance defaults were of a technical nature and being introduced for the first time in the statute books ought to have considered legally and heard the appeal on merits. It was further submitted that Ld. CIT(A) has erred in denying an opportunity of appeal to deserving assessee and thus resulted in denial of opportunity of Justice in the deserving case. 14. On the other hand, Ld. DR appearing on behalf of the Department supported the orders passed by the revenue authorities. 15. We have heard the ld. counsels for both the parties and we have also perused the mat....
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.... Supreme Court has reiterated that if in a given circumstances, the technical consideration and substantial Justice are pitted against each other, then in that eventuality the cause of substantial Justice deserves to be preferred and cannot be overshadowed or negatived by such technical considerations. Apart from above we have also noticed that the Coordinate Bench of Hon'ble ITAT Delhi Bench in appeal ITA No. 6595/Del/16 in case titled Gurinder Singh Dhillon Vrs. ITO had restored the matter to the file of Ld. CIT(A) under identical circumstances with a direction do decide appeal afresh on merit, after condoning the delay, if any. 17. Since in the present case, we find that appeal in the paper form was already with Ld. CIT(A), therefore in that eventuality the Ld. CIT(A) ought not to have dismissed the appeal solely on the ground that the assessee has not filed the appeal electronically before the appellate Commissioner. Keeping in view the facts and circumstances as well as the case laws discussed and relied upon above, we are of the considered view that the cause of Justice would be served in case, we set aside the orders of Ld. CIT(A) & allow the present appeal. While seeking....