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TMI Blog2019 (6) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... vice. In the circumstances, we are, even otherwise unable to hold how the assessee can be penalized for no fault of its own. The assessee having engaged a counsel admittedly has acted duly, diligently and responsibly. In the facts of the present case, we have seen that no undue advantage has been derived by the assessee by filing the appeal late and no vested right of the Revenue can be said to have been disturbed in case the delay is condoned. Accordingly, with the aforesaid observations and directions in terms of the pronouncement made in the Open Court, we set aside the impugned order back to the file of the CIT(A) to verify the facts whether the assessee in the year under consideration had challenged the penalty imposed u/s 27 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the IT AT. 4. The appellant craves leave to add or amend any ground/s of appeal before the final disposal of the appeal. 2. At the time of hearing, parties were heard only in respect of ground No. 2. 3. The ld. AR inviting attention to the Paper Book consisting of 5 pages submitted that the assessee admittedly had filed one appeal against the two orders. Copy of the grounds filed in the Paper Book, it was submitted, would support the said arguments. Affidavit of the C.A. affirming the fact that it was his mistaken advice on account of which a single appeal was filed was referred to. Accordingly, it was his prayer that since even on merits the claim of the assessee was allowable, dismissa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t this appeal which is delayed considerably due to the apparent advice given by me. It is prayed that since the original appeal was in time this appeal may kindly be entertained. 6. We find on going through the impugned order that the said submissions have not been addressed. Alive to the departmental concerns whether the relevant documents were available before the CIT(A), we set aside the issue in terms of the prayer back to the file of the ld. CIT(A) with the direction to verify the fact namely, whether in the Form No. 35 and copy of grounds dated 21.04.2015 filed in the penalty proceedings u/s 271(1)(c) of the Act has the assessee also sought relief qua the order u/s 271AAA; also and whether in the cop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these two orders received on same date by the assessee. That on realizing the mistake a separate appeal was submitted for penalty imposed under Section 271AAA which was delayed due to bona fide mistake on my part. 6.2. In the facts of the present case, we have seen that no undue advantage has been derived by the assessee by filing the appeal late and no vested right of the Revenue can be said to have been disturbed in case the delay is condoned. It would infact not be out of context to quote from the landmark decision of the Apex Court in the case of Collector, Land Acquisition Vs Mst. Katiji Others 167 ITR 471 (S.C.) where apart from noticing various other principles which their Lordships considered n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a nondeliberate 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. Accordingly, with the aforesaid observations and directions in terms of the pronouncement made in the Open Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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