The Tax Publishers2020 TaxPub(DT) 3857 (Jp-Trib) : (2020) 207 TTJ 1089

INCOME TAX ACT, 1961

Section 254

Where no culpable negligence or mala fide was there on part of assessee in delayed filing of appeal and he did not stand to benefit by resorting to such delay, there existed sufficient and reasonable cause for condoning the delay of 489 days in filing appeal.

Appeal (Tribunal) - Maintainability - Condonation of delay of 489 days in filing appeal -

There was a delay in filing appeal before Tribunal by 486 days and assessee moved an application along with an affidavit seeking condonation of delay so happened in filing appeal. Held: Assessee was diligent and sought advice from his counsel from time to time and was not guilty of negligence on his part and it could not be said that the delay was due to the negligence and inaction on the part of the assessee, which could have been avoided by the assessee if he had exercised due care and attention. There was no culpable negligence or mala fide on part of assessee in delayed filing of appeal and he did not stand to benefit by resorting to such delay. There existed sufficient and reasonable cause for condoning the delay of 489 days in filing appeal. Where substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserved to be preferred.

REFERRED : N Balakrishnan v. M. Krishnamurthy 2008 TaxPub(EX) 1737 (SC), Collector, Land Acquisition v. Mst. Katiji & Ors. (1987) 167 ITR 471 (SC) : 1987 TaxPub(DT) 1279 (SC), Concord of India Insurance Co. Limited v. Smt. Nirmala Devi & Ors. AIR 1979 SC 1666 : 1979 TaxPub(DT) 1020 (SC), Shri Laxmi Narayan, L/H Shravan Lal Meena Late Sh. Bhagwanta Meena, S/o Shri Dungar,. and Sh. Mahadev Balai v. CIT, Jaipur II and The ITO (D.B. ITA No. 136/2017 & Ors., dated 7-11-2017), Vijay Vishin Meghani v. Dy. CIT Circle-23 (2) (2017) 398 ITR 250 (Bom) : 2017 TaxPub(DT) 4355 (Bom-HC), United Christmas Celebration Committee Charitable Trust, v. ITO (2017) 249 Taxman 372 (Mad) : 2017 TaxPub(DT) 1793 (Mad-HC), Hosanna Ministries v. The ITO (Exemptions) (2017) 152 DTR (Mad) 8 : 2017 TaxPub(DT) 865 (Mad-HC), Mukesh Jesangbhai Patel v. ITO. Ward III & 1 (2013) 29 Taxmann.com 389 (Guj) and Sri Shankar Khandasari Sugar Mills v. CIT (1992) 193 ITR 669 (Karn) : 1992 TaxPub(DT) 377 (Karn-HC)

FAVOUR : In assessee's favour.

A.Y. : 2011-12

INCOME TAX ACT, 1961

Section 45 Section 50C

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