TaxTMI 
TaxTMI 
2025 (2) TMI 1326
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....ed an application for condonation of delay wherein he has pleaded that he is residing in a remote village in Himachal Pradesh and does not have the facility of internet. He could not look after his e-mail or any other things. When he has approached his counsel for finalization of his return for assessment year 2024-25, only then it came to his notice that ld. CIT(A) has decided the appeal for assessment year 2016-17. He obtained the copy of the impugned order and thereafter filed the appeal. In this way, it has become time barred by 113 days. 3. In response to the notice of hearing, no one has come present before the Tribunal, therefore, I take proceedings ex- parte against the assessee. 4. With the assistance of ld. DR, I have gone t....
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....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 to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. 5. 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, he runs a serious risk. 6. It must be grasped that judiciary is respected not on....
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.... 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 liberal construction SO as to advance substantial justice vide Shakuntala Devi lain Vs. Kuntal Kumari [AIR 1969 SC 575] and State of West Bengal Vs. The Administrator, Howrah Municipality [AIR 1972 SC 749]. It must be remembered that in every case of delay there can be some lapse on the part of the litigant concerned. That alone is not enough to turn down his plea and to shut the door against him. If the explanation does not smack of mala fides o....
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....e. This claim of the assessee was rejected by the AO in an ex-parte assessment order. 8. Dissatisfied with the addition of the AO, assessee carried the matter in appeal before CIT(A). He pointed out that in assessment year 2017-18, he declared agriculture income of Rs. 33,05,352/- and in assessment year 2018-19 Rs. 33,31,679/-. Both these returns have been accepted in scrutiny assessment under Section 143(3) of the Act. He further contended that he has an agricultural land of more than 50 bighas wherein apple orchard has been planted. The ld. CIT(A) did not accept the contentions of the assessee. He only deleted following amounts : 1. Rs. 8,16,066/- received from Mr.Ashutosh Chauhan 2. Rs. 40,220/- and Rs. 76,907/- rece....