TaxTMI 
TaxTMI 
TaxTMI 
2025 (11) TMI 1292
X X X X Extracts X X X X
X X X X Extracts X X X X
.... a) The ld. CIT (Appeals) has erred in upholding the reopening of assessment; b) The ld. CIT (Appeals) has erred in confirming the addition of Rs. 20,45,000/- and Rs. 10,72,056/- to the total income of the assessee. In other words, ld. CIT (Appeals) has erred in confirming the determination of income at Rs. 31,17,056/- in the hands of the assessee for assessment year 2012-13. 3. The Registry has pointed out that appeal is time barred by 364 days. The assessee has filed an application for condonation of delay. He has also filed his affidavit in support of the application. It has been pleaded in the application that assessee has not been keeping good health after Covid. He has annexed a certificate from Navjivan General Hos....
X X X X Extracts X X X X
X X X X Extracts X X X X
....53: 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 against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. "Every day's delay must be explained" does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? The doctrine must be applied in a rational common sense pragmatic manner. 4. When substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....mitation is thus founded on public policy. It is enshrined in the maxim Interest reipublicae up sit finislitium (it is for the general welfare that a period be putt to litigation). Rules of limitation are not meant to destroy the right of the parties. They are meant to see that parties do not resort to dilatory tactics but seek their remedy promptly. The idea is that every legal remedy must be kept alive for a legislatively fixed period of time. A court knows that refusal to condone delay would result foreclosing a suitor from putting forth his cause. There is no presumption that delay in approaching the court is always deliberate. This Court has held that the words "sufficient cause" under Section 5 of the Limitation Act should receive a l....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of his medical condition, then punishment is dis-proportionate to the negligence. The addition would be confirmed without adjudicating the issues on merit. Therefore, we condone the delay and proceed to decide the appeal on merit. 6.1 As far as challenging the re-opening of assessment is concerned, we do not find any merit in it because assessee did not file his return of income and AO has information that a cash deposit of more than Rs. 20,45,000/- was made in the Saving Bank Account of the assessee apart from credit of salary. Therefore, we do not find any error in the action of ld. Revenue Authorities and we uphold the re-opening of assessment. 7. In all other grounds, assessee has taken peripheral arguments except challenge to the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of the Income Tax Act by the employer, Bank Statement exhibiting deposits of cash amounting to Rs. 12,50,000/- and others and purchase of Demand Draft in favour of Dy. Excise & Taxation Commissioner (Excise). On the strength of these documents, he submitted that addition of Rs.20,45,000/- be not made in the hands of the assessee. Rest was misconstrued by the AO on account of ex-parte assessment but assessee has filed details before the CIT (Appeals). The ld. DR on the other hand submitted that these details were not filed before the AO. It is not discernible whether ld. CIT (Appeals) has called for a report from the AO or not on these documents. 8. We have duly considered the rival contentions and gone through the record carefully. It is....