2024 (9) TMI 361

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....s request for condonation of delay in filing of Appeal 1. The ld. JCIT (Appeals) has grievously erred in rejecting the appellant's application requesting condonation of genuine, bonafide and non-deliberate delay in filing of appeal. The appellant states that the Id. CIT(A) though having cited many decisions of the Hon'ble Supreme Court and other courts of law observing that the limitation harshly affects the rights of a party and that a pedantic approach must not be adopted while condoning the delay in filing of appeal and explanation of each day's delay should not be taken literally, proceeded to reject the appellant's application. 2. The appellant humbly requests your honour's to direct the JCIT (Appe....

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....nation of delay and decide the appeal on merits of the case. 6. The ld. JCIT (Appeals) ought to have considered and appreciated that when substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. There is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account of mala fides. A litigant does not stand to benefit by resorting to delay. In fact, such litigant runs a serious risk. The approach of the authorities should thus be justice oriented so as to advance cause of justice." 2. The brief facts o....

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....t inform the assessee in time. He, therefore, requested that the matter may kindly be set aside and restored to the file of Ld. CIT(A) with a direction to adjudicate the matter on merits after condoning the delay. 6. Per Contra, Shri Rohit Aasudani, Ld. Sr. DR relied upon the order of the Ld. JCIT(A). 7. We have carefully considered the rival submissions. It is found from Form No.35 that the assessee had explained the reason for delay in filing of the appeal before the First Appellate Authority. It was submitted that the notices and the orders were received only on email of Ex-Accountant and there was no direct physical communication to the assessee from the department. As the Ex-Accountant did not inform the assessee in time, this le....