2022 (3) TMI 1595

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... challenged the assessment by filing of appeal before the CIT (A)-I, Bhubaneswar through her authorised representative. While filing of appeal the A/R of the Assessee incorporated his email ID and Mobile number instead the email ID and mobile number of the Assessee in the appeal memo and also opted the option to send the notice on email. 2. That since the assessee does not know how to access her income tax e-filing account and no hard copy of the order has been served on her, she had no knowledge about the appeal order. It came to her knowledge only when the Assessing officer intimated that your appeal has been dismissed and asked to file compliance to penalty notices issued electronically. 3. That after she was informed about the dismi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ubmitted that against the assessment order, the assessee filed appeal before the Ld. CIT(A) through her authorized Representative and Ld. A.R. incorporated his email and mobile number instead of the assessee and opted to make correspondence with him. But there was no correspondence from the side of the department and only when the assessee was informed about the dismissal of the appeal and to file compliance to penalty notices dated 3.6.2020, which was received by the assessee on 10.6.2020, immediately, the assessee engaged a new A.R. to file appeal before the Tribunal against the first appellate order. Ld. A.R. stated that due to inaction of the previous A.R., the assessee should not be penalized and requested to condone the delay in filin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dered the similar issue, wherein also, due to the inaction of previous authorized representative, appeal was filed belatedly, and condoned the delay. 5. Replying to above, Ld. Sr. DR opposed to the condonation petition and submitted that it is the duty of the assessee to follow with her counsel to know the fate of the appeal proceedings. The assessee has remained silent and now put blame on the previous A.R., which should not be accepted. Ld. SR DR submitted that there was no sufficient cause shown by the assessee to condone the delay, hence, the condition petition be rejected. 6. We have heard the rival contentions and perused the material available on record. It is an admitted fact that there has been a delay of 627 days in filing the p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the legislature is adequately elastic to enable the Courts to apply the law in a meaningful manner to sub-serves the ends of justice that being the life-purpose of the existence of the institution of Courts. It was further held by the Hon'ble Supreme Court that such liberal approach is adopted on one of the principles that 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. Another principle laid down by the Hon'ble Supreme Court is that when substantial justice and technical considerations are pitted against eac....