INCOME TAX ACT, 1961

Section 253(5)

Appeal (Tribunal) - Condonation of delay - Delay was niether intentional nor wantonly -

Assessee-State University sought condonation of delay of 404 days in filing appeal before Tribunal. It was submitted that the delay was neither intentional nor wantonly. It was only the difficulty of the office in-charge to understand the order passed by CIT(E). It was further submitted that the assessee being a medical university created by the statutes of the Tamil Nadu Act 37 of 1987, no harm would be caused to Revenue, if the delay was condoned. Held: Assessee was a University created by the State, i.e. Tamilnadu Dr. M.G.R. Medical University Chennai Act, 1987 (Tamil Nadu Act 37 of 1987) and from the affidavit filed by it, it was found that the office in-charge of Accounts Department of the assessee, was not in a position to understand the consequence of the order passed by the CIT(E). While considering the condonation of delay, what is to be seen is whether the interest of the Revenue will stand protected even while recognizing the right of the assessee to exercise the statutory remedies available to the assessee and that the statutory right of an appeal cannot be made redundant by dismissing the application for condonation of delay and rejecting the appeal on technical grounds. Therefore, when substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be referred. Accordingly, the delay in filing appeal before the Tribunal was condoned.