TaxTMI 
TaxTMI 
2023 (8) TMI 274
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....ppeal of the assessee was dismissed ex-parte for non-compliances of statutory notices. The assessee came to know about dismissal of appeal by CIT(A), NFAC when he contacted undersigned on 3rd February 2023. On informing the pass word in his case, undersigned informed the assessee that after passing ex-party appeal order by Id. CIT(A) NFAC on 21.03.2022, Id. AO had also issued show-cause notice for penalty under section 271AAC (1) of Income tax Act. The assessee was not aware of said ex-parte order by Id. CIT(A) NFAC. As the second appeal before this Hon'ble Tribunal was already delayed, at the request of the assessee, undersigned mailed appeal and appellate Grounds of appeal in Form No. 36 to this Hon'ble Tribunal on very next day on 4th February 2023 after payment of appeal fee. Since 4th February 2023 was Saturday. complete set of appeal with Power of Attorney in favour of undersigned was submitted to this Hon'ble Tribunal on next working day, i.e. Monday 6th February 2023. Considering the sufficient cause of delay in presenting the appeal and in view of different judgments of Hon'ble Supreme Court, other higher judicial authorities so also the affidavit of the ....
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....t is capable of removing injustice and is expected to do so. (B) Hon'ble Apex Court has advised similar approach. In N. Balakrishnan V/s. M. Krishnamurthy (1998) 7 SSC 123 (SC) the Apex Court has explained the scope of limitation and condonation of delay, observing as under: "The primary function of the court is to adjudicate the dispute between the parties and to advance substantial justice. The time limit fixed for approaching the Court in different situations is not because on the expiry of such time a bad cause would transform in to a goods cause. Rules of limitation are not meant to destroy the rights of parties. They are meant to see that the parties do not resort to dilatory tactics, but seek their remedy for the redress of the legal injury so suffered. The law of limitation is thus founded on public policy". (C) In New India Insurance Co. Ltd. Vs. Smt. Shanti Misra AIR 1976 SC 237 Hon'ble Supreme Court has held that discretion given by section 5 should not be defined or crystallized so as to convert a discretionary matter in to right rule of law. The expression "sufficient cause" should receive a liberal construction. (D) In O.P. Kathapadia V. Lakhmir Singh ....
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....true to my personal knowledge and the contents of para (5) are believed to be true by me. Verified on 28th February 2023. (DEPONENT)" 2.2 Content of the affidavit of the Chartered Accountant of the assessee reads as under "I Lokesh Kasat S/o Shri Nand Kishoreji Kasat, r/o 512, Shiv Shakti Paradise, Vidyadhar Nagar, Jaipur Solemnly affirm and state as under:- (1) That I am a Chartered Accountant in practice in Jaipur (2) That I have been filing Income tax Returns of Shri Bhim Singh S/o Shri Gukul who is assessed to I.T ax vide PAN CFRPS5909H. (3) In Form No. 35 (appeal before ld. CIT(A)-2, Jaipur which was thereafter transferred to National Faceless Appeal Centre, the mailing address given was [email protected]. (4) That no fixation notice or order was received on the above mailing address. (5) That my above affidavit is true, it conceals nothing, May God help me. Place : Jaipur Date: 27 February 2023 &nbs....
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....ssessee for not presenting the appeal within the prescribed time. Section 253(5) deals the power of the tribunal and the same is reiterated here in below: Section 253 (5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period. 2.7 Thus, based on that provision tribunal may admit an appeal filed beyond the period of limitation where it is satisfied that there exists a sufficient cause on the part of the assessee for not presenting the appeal within the prescribed time. The explanation of the assessee therefore, becomes relevant to determine whether the same reflects sufficient and reasonable case on its part in not presenting the present appeal within the prescribed time. In the present case, the assessee and his Chartered Accountant both filed an affidavit stating that the fact and reasoned for filling this appeal belated against impugned order. 2.8 Based on the decision of apex court cited by the ld. AR of the assessee in his submission in the case of....
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....ts sufficient and reasonable cause for condoning the delay of 318 days in filing the present appeal and as held by the Hon'ble Supreme Court, where substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserved to be preferred. Therefore, in exercise of powers under section 253(5) of the Act, we hereby condone the delay of 318 days in filing the present appeal as we are satisfied that there was sufficient cause for not presenting the appeal within the prescribed time and the appeal is hereby admitted for adjudication on merits. 3. Now, coming to the merits of the case, the assessee has marched this appeal on the following grounds of appeal: "1. Ld. CIT(A) (NFAC) has decided the appeal vide appellant order dated 21.03.2022 without providing reasonable opportunity of being heard as the fixation notices under section 250 of I.T. Act, referred to in appeal order appear to were never received either by the Assessee or his earlier A/R, which could have been mailed to some other unknown mailing address not of the Assessee or his earlier A/R. (Shri Pankaj Jhawar, FCA)." 4. The fact as culled out from the records is that the....