2024 (8) TMI 878

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....n filing both the appeals before the Ld.CIT(A) which was not condoned. The reason that caused the delay is reproduced in the impugned order at page 3. It is submitted by the Ld.AR that the assessee was advised by the erstwhile authorised representative to pay the demand and that there was no redressal mechanism available against such assessment order. It is stated therein that the assessee thereafter approached another tax consultant who advised the assessee to file appeal, that causing the delay. The Ld.AR submitted that, the assessee diligently filed the appeal immediately upon receipt of the advise from another consultant and there is no malafide intention on behalf of the assessee, though belatedly. He thus prayed for the remission of t....

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....lature is adequately elastic to enable the courts to apply the law in a meaningful manner which subserves the ends of justice that being the life-purpose of the existence of the institution of courts. It is common knowledge that this court has been making a justifiably liberal approach in matters instituted in this court. But the message does not appear to have percolated down to all the other courts in the hierarchy. And such a liberal approach is adopted on principle as it is realized that : 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 ag....

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....ive Society Ltd. vs. ACIT reported in 397 ITR 1. He submitted that the authorities below did not consider the decision of Hon'ble Supreme Court in case of Mavilayi Service Co- operative Bank Ltd. v. CIT reported in 431 ITR 1. It is submitted that the facts of the assessee is different from the facts considered by Hon'ble Supreme Court in case of Citizen Co-operative Society Ltd. vs. ACIT (supra). 4.1. On the contrary, the Ld.DR relied on the orders passed by authorities below. We have perused the submissions advanced by both sides in the light of records placed before us. 5. Admittedly, the recent decisions of Hon'ble Supreme Court in case of Mavilayi Service Co- operative Bank Ltd. v. CIT (supra) and Kerala State Co-operative Agri....