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TMI Blog2014 (7) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... ce issues are common and relates to the same assessee, appeals are clubbed together and disposed of in a consolidated order for the sake of convenience. ITA Nos. 173, 174 & 175/HYD/2014 2. The only common issue in these appeals is dismissal of assessee's appeals in limine on the ground of delay and defect in appeal memos. 3. Briefly the facts are, the assessee is an Indian company engaged in the business of manufacturing of machine tools and execution of job works. As it appears from the facts on record, for the AY 2005-06 assessee filed return of income admitting loss of Rs. 31,50,450/- and for AY 2007-08 return of income was filed admitting 'NIL' income. For the AY 2006-07 assessee filed return only in response to notice issued u/s 148 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... severe to render him incapable of signing the appeal papers. The Ld. CIT(A) on going through the medical reports/prescriptions was of the view that they do not reveal that the MD was not in such a condition which can prevent him from carrying out his day to day duties. The Ld. CIT(A) was of the opinion that the so called medical condition of the MD is not even classified as a disease in medical literature. The Ld. CIT(A) opined that the irritable bowel syndrome, that the MD was stated to be suffering from is a most common condition requiring antacid treatment. He further observed that the assessee had short period of mild fever and few days of hospitalisation which is not at all serious. Learned CIT(A) concluded that assessee has made fals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of the CIT(A) 7. We have heard the parties and perused the materials on record. It is evident from the order of the CIT(A), the appeals have been dismissed in limine on the ground of delay as well as for the fact that appeal memos in Form No. 35 have not been properly verified. Undisputedly, there is a delay of 145 days in filing appeals. Explaining the cause of delay assessee has stated that as the MD was ill steps could not be taken for filing the appeal in time. However, learned CIT(A) has concluded that assessee has made a false statement with regard to the medical condition of the MD. According to the CIT(A) medical condition of CIT(A) is not so severe to incapacitate to the extent that he was not able to sign the appeal pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atters on merits. The Hon'ble Apex Court held that ordinarily a litigant does not stand to benefit by lodging an appeal late. Refusing to condone delay can result in a meritorious matter being thrown out at the threshold and cause of justice being defeated. On the other hand, if delay is condoned, the highest that can happen is that a cause would be decided on merits after hearing the parties. It was held that when substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. There is no presumption that delay is occasioned deliberately or on account of culpab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its and for which reason we have restored the appeals back to his file. 9. In the result, assessee's appeals are considered to be allowed for statistical purposes. ITA Nos. 1426, 1427 & 1428/Hyd/2014 10. All these appeals have been filed by the assessee on the common issue of penalty imposed u/s 271(1)(c) of the Act being sustained by the CIT(A). 11. Briefly, the facts are, as stated in the earlier part of this order the assessee was in business of manufacture of machine tools and execution of job work. In course of reassessment proceeding the Assessing Officer noticed that the assessee has not shown any turnover from business. He, therefore, concluded that when the assessee has stopped its business activities there is no user of the pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t provided information whether appeals were admitted. Accordingly, Assessing Officer passed orders imposing penalty u/s 271(1)(c) of the Act for all the aforesaid assessment years. Assessee challenged the penalty orders in appeals preferred before the CIT(A), who confirmed the penalty. 12. We have heard the parties and perused the materials on record. The learned AR reiterating the submissions made before the Revenue Authorities stated that by virtue of ratio laid down in a number of decisions assessee is entitled to claim depreciation. She further submitted that so far as other additions are concerned, only because assessee agreed for such addition due to compelling circumstances and to buy peace with the department it automatically canno ..... X X X X Extracts X X X X X X X X Extracts X X X X
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