2014 (4) TMI 745

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..... nable the courts to apply the law in meaningful manner which sub serves the end of justice – that being the life purpose of the existence of the institution of courts - When substantial justice and technical consideration are pitted against each other, the cause of substantial justice deserves to be preferred - Without going into merits of addition and keeping in view the interest of substantial justice, the delay is condoned and the appeal is restored to the CIT(A) for deciding on merits – Decided in favour of Assessee. - ITA No. 479/Mum/2013 - - - Dated:- 16-4-2014 - Shri R. C. Sharma, AM And Dr. STM Pavalan,JM,JJ. For the Petitioner : Mr. Jayant Bhatt Mr. Sanjiv G. Brahme For the Respondent : Mr. M. L. Perumal ORDER .....

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..... We have heard rival contentions and found from the record that there was delay in filing the appeal. By furnishing the affidavit the assessee has explained the delay of 67 days, however, the CIT(A) did not condone the delay and dismissed the appeal without giving any verdict in regard to merits of the addition. The issue is whether the delay in filing of appeal by the assessee was on account of sufficient reasons or not. If the reasons are found to be sufficient and bona fide the delay deserves to be condoned. Before we evaluate the sufficiency of the reasons, it would be of relevance to keep in mind the broad judicial thoughts on the issue. No doubt filing of appeal is a right granted under the statute to the assessee and is not an automa .....

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..... ases. The expression sufficient cause is adequately elastic to enable the courts to apply the law in meaningful manner which subserves the end of justice that being the life purpose of the existence of the institution of courts. When substantial justice and technical consideration are pitted against each other, the cause of substantial justice deserves to be preferred. Hon'ble Supreme Court in case of Vedabhai vis Santaram, 253 ITR 798 had observed that inordinate delay calls for cautions approach. This means there should be no malafide or dilatory tactics. Sufficient cause should receive liberal construction to advance substantial justice. 5. The Hon'ble Supreme Court in the case of Collector, Land Acquisition Vs. Mst. Kat .....

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