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| The Tax Publishers2020 TaxPub(DT) 4480 (Bang-Trib) INCOME TAX ACT, 1961
Section 253(5)
Where delay of 13 days in filling of appeal before ITAT is not condoned, then grave injustice would be caused to assessee and substantial justice being paramount and pivotal, technical consideration should not be given undue emphasis. Therefore, delay was condoned.
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Appeal (Tribunal) - Condonation of delay - Substantial justice v. technical consideration -
Assessee sought condonation of delay of 13 days in filing of appeal before ITAT. Assessee's case was that delay occasioned to file appeal was not intentional and deliberate and grave injustice would be caused to assessee, if appeals were not admitted. Held: Litigant does not stand to benefit by resorting to delay, in fact, he is on serious risk and there should be a liberal, pragmatic, justice-oriented and non-pedantic approach while considering application of condonation of delay. The term 'sufficient cause' should be construed liberally and substantial justice being paramount and pivotal, technical consideration should not be given undue emphasis. Accordingly, delay of 13 days caused by assessee in filing appeal was condoned.
Followed:Collector, Land Acquisition v. Mst. Katji & Ors. (1987) 167 ITR 471 (SC) : 1987 TaxPub(DT) 1279 (SC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2011-12
INCOME TAX ACT, 1961
Section 263
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