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TMI Blog2018 (10) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... essment and penalty presently appealed against were not made privy to the assessee. The assessee has obtained the certified copy of the respective orders from the AO belatedly on 07.04.2015 and when this date of receipt/service of order is taken into account, there is no delay in filing the appeal. Delay condoned - Matter restored before CIT(A). - I.T.A. Nos. 2352 to 2357/Ahd/2016 - - - Dated:- 17-10-2018 - SHRI RAJPAL YADAV, JUDICIAL MEMBER SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER For The Appellant : Shri Rohan Popat, A.R. For The Respondent : Shri S. K. Dev, Sr.D.R. ORDER PER PRADIP KUMAR KEDIA - AM: The present bunch of six appeals captioned above concerns different assessment years of the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 years, 4 months 5 2356/A/16 2011-12 271(1)(c) 23/07/2014 23/04/2015 07/04/2015 8 months 6 2357/A/16 2011-12 144 21/01/2014 23/04/2015 07/04/2015 1 year, 2 months 3. A perusal of the respective orders of the CIT(A) shows that the CIT(A) declined to entertain the appeal of the assessee for adjudication on merits owing to delay in filing first appeal by number of days tabulated above. The CIT(A) refused to condone the delay and thus, declined to proceed on merits. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e financial crisis and closure of business activities, the assessee was in total disarray and midst of chaos and could not attend to its tax and other matters. It was submitted that the Directors were not in fact even aware of the notices, orders or any other communication that may have been served by various authorities of the Income Tax Department. As a corollary, the assessee was neither in a position to attend the proceedings or to comply with legal requirement in this regard or to defend its position. The learned AR thereafter submitted that the assessee came to know about the tax demands in respect of AYs 2006-07 to 2009-10 when one of its Directors was served upon with the summons by the Tax Recovery Officer (TRO). It is in pursuance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss and business closure and also in view of the fact that the respective orders passed by the AO were received physically on 07.04.2015, the period of limitation should be reckoned from the latter date and consequently, the appeal should be treated as filed in time or in alternative the intervening delay should be condoned for substantial cause of justice. 6. The learned DR, on the other hand, referred to and relied upon the order of the CIT(A). 7. We have carefully considered the rival submissions and perused the order of the CIT(A). The solitary grievance of the assessee in the instant case is towards denial of the CIT(A) to admit the appeal for adjudication on merits by refusing to condone the delay in filing appeal before the CIT( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der is taken into account, there is no delay in filing the appeal. 8. From the conspectus of the circumstances, we are of the view that the assessee has demonstrated the circumstances resulting in delay in filing the various appeals in question. Needless to say, there can be no straight jacket formula to come to conclusion as to whether the sufficient and good grounds have been made out or not while seeking condonation of delay. We do not see any malafide written large on the conduct of the assessee for alleged delay. It is trite that an attempt should also be made to allow the matter to be contested on merits rather than to throw it on such technicalities. Apart from the above, the assessee does not stand to gain in any manner whatsoeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iding principles for adopting a liberal approach in the matter of condonation of delay. The principles laid down by the Hon ble Court are reproduced hereunder: 1. Ordinarily, a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this, when delay is condoned, the highest that can happen is that a cause would be decided on merits after hearing the parties. 1. Any appeal or any application, other than an application under any of the provisions of Order XXI of the Code of Civil Procedure, 1908, may be admitted after the prescribed period if the appellant or the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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