2012 (8) TMI 233 - AT - Income Tax

Plea for condonation of delay in filing appeal - assessee contended that delay in filing the appeal is mainly attributed to medical reasons, death of parents, family disputes and ignorance of law - Held that - Considering the entire gamut of facts, the available material on record and averments of the assessee, which is supported by an affidavit, photographs and medical reports, in the absence of any contrary materials brought to our notice we deem it fit and proper to hold that the assessee had bona fide and sufficient reasons for delay in filing the appeals. In the interest of substantial cause of justice, such delay is condoned - Decided in favor of assessee.

Summary

Issues:
Delay in filing appeals before the Tribunal for assessment years 1988-89, 1989-90, and 1993-94 due to various reasons.

Analysis:
The appeals were filed by the assessee against the order of the Commissioner of Income Tax (Appeals) for the assessment years 1988-89, 1989-90, and 1993-94 under section 144/148 of the Act. The delay in filing the appeals was explained by the appellant citing reasons such as family tragedies, medical issues, lack of awareness, and disputes among legal heirs. The appellant's counsel submitted medical reports, photographs, and affidavits to support the genuine reasons for the delay. The counsel also referred to legal precedents where delays were condoned for substantial justice. The Counsel for the Revenue opposed the condonation of delay. The Tribunal considered the submissions carefully to determine if the delay was due to sufficient and bona fide reasons.

The Tribunal deliberated on the judicial thoughts regarding the condonation of delays in filing appeals. It emphasized the importance of substantial justice over technical considerations. Refusal to condone delay could result in a meritorious matter being dismissed, leading to a miscarriage of justice. The Tribunal referred to the Supreme Court's stance on balancing technicalities and substantial justice, highlighting the need for a liberal approach in condoning delays. The courts were urged to apply the law meaningfully to serve the cause of justice.

The Tribunal cited legal precedents where the courts had emphasized the need for a liberal construction of the term "sufficient cause" to advance substantial justice. The Supreme Court's observations in various cases underscored the importance of considering each case's facts and exercising discretion judiciously. In the present case, the Tribunal evaluated the reasons provided by the assessee for the delay, considering medical issues, family disputes, and lack of legal knowledge. The Tribunal found the reasons genuine and supported by evidence, leading to the condonation of the delay in filing the appeals. The Tribunal emphasized the importance of substantial justice in its decision-making process.

As a result of the delay being condoned, the Tribunal directed the restoration of all appeals to the Assessing Officer for fresh consideration. The Assessing Officer was instructed to provide the assessee with a fair opportunity to present her case and submit any relevant documentary evidence. The appeals were allowed in part for statistical purposes only, ensuring that the assessee's rights were upheld in the interest of substantial justice.

In conclusion, the Tribunal's decision to condone the delay in filing the appeals was based on the genuine reasons provided by the assessee, supported by evidence. The Tribunal's emphasis on substantial justice and the need for a liberal approach in condoning delays underscored the importance of fairness and equity in legal proceedings.