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TMI Blog2018 (4) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... case, by making the appeal time barred, the assessee would not achieve anything. It is also to be seen that a possible human negligence will put the assessee with tax liability of substantial sum along with penalty. In view of the above, we condone the delay in filing the appeals before the learned CIT(A) and set aside the impugned orders. We, therefore, remit these proceedings before learned CIT(A) for adjudication on merits. - Decided in favour of assessee. - ITA Nos. 1235 And 1236/Ahd/2016 - - - Dated:- 10-4-2018 - SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI RAJPAL YADAV, JUDICIAL MEMBER For The Assessee : Shri MJ Shah, AR For The Revenue : Shri Saurabh Singh, Sr DR ORDER PER RAJPAL YADAV, JUDICIAL MEMBER: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Accountant. The Accountant immediately thereafter had left the services of the company without prior intimation. All the papers and other material on his table was initially kept in the cupboard to be looked into later. It however took time for the management to look into the same on account of various reasons as mentioned below. 1. During that time your appellant was passing through extremely difficult financial position and the company had turned sick. The company had made application to BIFR for registration as Sick Company and sanction of rehabilitation package to restore the company back to health. On account of this cash flow was extremely poor and the company was not in a position to meet even salary obligations. On account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore us, learned Counsel for the assessee reiterated his contentions as were raised before the First Appellate Authority. On the other hand, learned Departmental Representative contended that there is no plausible reason assigned by the assessee for not filing the appeal within the time. 6. We have duly considered the rival contentions and gone through the record carefully. We find that sub-section 5 of Section 253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of crossobjections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression sufficient cause employed in the section has also been used identically in sub-s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justice being done because of a non-deliberate delay. 5. There is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account of mala fides. A litigant does not stand to benefit by resorting to delay. In fact he runs a serious risk. 6. It must be grasped that judiciary is respected not on account of its power to legalize injustice on technical grounds but because it is capable of removing injustice and is expected to do so. 7. Similarly, we would like to make reference to authoritative pronouncement of Hon'ble Supreme Court in the case of N.Balakrishnan Vs. M. Krishnamurthy (supra). It reads as under: Rule of limitation are not meant to destroy the right of parties. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mari [AIR 1969 SC 575] and State of West Bengal Vs. The Administrator, Howrah Municipality [AIR 1972 SC 749]. It must be remembered that in every case of delay there can be some lapse on the part of the litigant concerned. That alone is not enough to turn down his plea and to shut the door against him. If the explanation does not smack of mala fides or it is not put forth as part of a dilatory strategy the court must show utmost consideration to the suitor. But when there is reasonable ground to think that the delay was occasioned by the party deliberately to gain time then the court should lean against acceptance of the explanation. While condoning delay the Could should not forget the opposite party altogether. It must be borne in mind th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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