INCOME TAX ACT, 1961

Section 253(5)

Appeal (Tribunal) - Condonation of delay - Sufficient cause -

There was delay of 112 days in filing of appeal before ITAT. Assessee sought condonation of delay by filing an application. Assessee's case was that there was communication from two CIT(A) for the same assessment year and there was no clarity as to the actions to be taken by assessee which caused delay in filing of appeal and assessee would suffer grave and irreparable loss, if delay was not condoned. Held: While considering an application for condonation of delay, substantial justice should prevail over technical considerations. A litigant does not stand to benefit by lodging the appeal late and the exrpession 'every day's delay must be explained' does not mean that a pedantic approach should be taken. The doctrine should be applied in a rational, common sense and pragmatic manner. There was sufficient and reasonable cause for the delay of 112 days in filing appeal, as even if said delay was condoned, no loss would be caused to revenue, as legitimate taxes payable in accordance with law alone would be collected. Accordingly, delay was condoned.

Relied:M5T Katiji & Ors. (1987) 167 ITR 471 (SC) : 1987 TaxPub(DT) 1279 (SC).

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2013-14

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