9911796707
TMI Blog2014 (3) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... and unsustainable in law. 2. The learned CIT(A) erred in sustaining the action of the Assessing Officer in not considering the foreign exchange earnings amounting to Rs. 1,66,91,239/- for the purpose of deduction u/s 80HHC of the IT Act on the alleged ground that the same was not received within the time prescribed under the Act. 3. The learned CIT(A) erred in sustaining the action of the Assessing Officer not granting the deduction claimed by the appellant under the provisions of section 80IB of the Act." 3. In AY 2003-04, the assessee has raised the following grounds of appeal: "1. On the facts and in the circumstances of the case, the order of the learned CIT(A) is erroneous and unsustainable in law. 2. The learned CIT(A) erre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of filing the return the accountant when on leave for couple of days. Thereafter, while attending some of income tax in the department, when the demand for the AYs 2002-03 and 2003-04 was raised, the accountant recollected that the he has received appellate order and an appeal should have been filed. Immediately the management was informed who took up the matter with the office of its counsel and got the appeals filed on 13/12/2010, by then there was already a delay of 30 days in filing these appeals." 5. Referring to the above facts, the learned AR of the assessee prayed to condone the delay of 30 days in filing the appeals and admit the same for adjudication. 6. We have heard both the parties and perused the record. It was stated in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... done the delay in filing the aforesaid appeals of the assessee on the ground that the assessee was not able to establish that it has prevented by a reasonable cause in filing these appeals belatedly. 6.1 The provisions relating to prescription of limitation in every statute must not be construed so liberally that would have effected of taking away the benefit accruing to the other party in a mechanical manner. Where the legislature stipulated a period of limitation and provides for power to condone the delay as well, then, such delay can be condoned only for sufficient and good reasons supported by cogent and proper evidence. In the present case, the assessee pleaded that one Accountant misplaced the orders and even the assessee failed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of its power to legalise injustice on technical grounds but because it is capable of removing injustice and is expected to do so." 6.2 When a substantial justice and technical consideration are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have vested right for injustice being done because of non-deliberate delay. In the present case, the assessee is not vigilant and also not explained the reasons for delay in filing the appeals with sufficient and good reasons as well as not shown the delay was due to beyond the control of the assessee. In our opinion, the delay could have been avoided by due care and attention of the assessee. 6.3 In view of the above discussion, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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