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TMI Blog2018 (12) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... LAHABAD HIGH COURT) on the issue of condonation of delay - we direct the learned CIT(A) to condone the delay in filing the appeals and hear the assessee on merits. - Assessee stand allowed for statistical purposes. - ITA Nos.89 to 92/Lkw/2018, ITA Nos.93 to 98/Lkw/2018, ITA Nos.99 to 102/Lkw/2018 And ITA Nos.103 to 107/Lkw/2018 - - - Dated:- 30-11-2018 - Shri A. D. Jain, Vice President And Shri T. S. Kapoor, Accountant Member For the Appellant : Shri B. P. Yadav, Cost Accountant For the Respondent : Shri C. K. Singh, D.R. ORDER PER BENCH: This is a group of 19 appeals filed by the assessee against the separate orders of learned CIT(A) all dated 29/11/2017. Common issues are involved in these appeals which were hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hand, supported the orders of the authorities below. 4. We have heard the rival parties and have gone through the material placed on record. We find that assessee had filed appeals before learned CIT(A) after outcome of order u/s 154 of the Act and the appeals were filed within a period of 20 days from the outcome of the order u/s 154. There is a reasonable cause of delay in filing the appeals before learned CIT(A) and therefore, learned CIT(A) should have decided the issue on merits. Hon'ble Allahabad High Court in the case of Bharat Auto Centre (supra), on the issue of condonation of delay, has held as under: The law of limitation is enshrined in the maxim interest reipublicae ut sit finis litium (it is for the general welfare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing the parties. 3. Every day s delay must be explained does not mean that a pedantic approach should be made. Why not every hour s delay, every second s delay ? The doctrine must be applied in a rational, commonsense and pragmatic manner. 4. When substantial justice and technical considerations are pitted against each other, the 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. 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te delay observing as under (page 799) : In exercising discretion under section 5 of the Limitation Act, the courts should adopt a pragmatic approach. A distinction must be made between a case where the delay is inordinate and a case where the delay is of a few days. Whereas in the former case the consideration of prejudice to the other side will be a relevant factor so the case calls for a more cautious approach. . . . 11. In New India Insurance Co. Ltd. v. Smt. Shanti Misra [1977] 47 Comp Cas 453 ; AIR 1976 SC 237, the hon ble Supreme Court held that discretion given by section 5 should not be defined or crystallized so as to convert a discretionary matter into a rigid rule of law. The expression sufficient cause should rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be made and it must be applied in a rational commonsense pragmatic manner. 16. In the result, the appeal is allowed. The order of the Tribunal dated August 14, 2003, and the order of the Commissioner of Income-tax (Appeals) dated January 23, 2002, are set aside. The matter is remanded back to the Commissioner of Income-tax (Appeals) to decide the appeal on the merits after giving opportunity of hearing in accordance with the law. 4.1 In view of the above facts and circumstances of the case and the judicial precedents, we direct the learned CIT(A) to condone the delay in filing the appeals and hear the assessee on merits. 5. In the result, all the appeals of the assessee stand allowed for statistical purposes. (Order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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