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TMI Blog2020 (5) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing to the assessee, and the assessee shall co-operate in submitting the information for early disposal of the appeal and allow the grounds of appeal of the assessee for statistical purpose. - IT(TP)A No.1620/Bang/2019 - - - Dated:- 27-2-2020 - Shri A.K. Garodia, Accountant Member And Sri Pavankumar Gadale, Judicial Member For the Assessee : Shri R.E. Balasubramanyam, C.A. For the Revenue : Smt. R. Premi, JCIT (D.R) ORDER PER SHRI PAVAN KUMAR GADALE, JM : The assessee has filed an appeal against the order of Commissioner of Income Tax (Appeals)-7, Bangalore passed under Section 154 and 250 of the Income Tax Act, 1961 ('the Act'). 2. The assessee has raised the grounds of appeal that, the CIT (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.8.2017. Since there is no clarity of the facts and the dates, the CIT(Appeals) has dismissed the appeal without condoning the delay, because no sufficient reasons/cause was explained for delay in filing the appeal. Aggrieved by the order of CIT(Appeals), the assessee filed an appeal with the Tribunal. 4. At the time of hearing, the learned Authorized Representative submitted that the order under Section 154 of the Act was received on 2.5.2018 and the appeal was filed on 30.05.2018.The ld. AR further submitted that the CIT(Appeals) made observations in respect of dates, and failed to consider the evidence supporting the sufficient cause and prayed for condonation of delay. Contra, the learned Departmental Representative supported the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... treatment when the State is the applicant praying for condonation of delay. In fact, experience shows that on account of an impersonal machinery (no one in charge of the matter is directly hit or hurt by the judgment sought to be subjected to appeal) and the inherent bureaucratic methodology imbued with the note-making, file-pushing, and passing-on-the-buck ethos, delay on its part is less difficult to understand though more difficult to approve. In any event, the State which represents the collective cause of the community does not deserve a litigant non grata status. The Courts, therefore, have to be informed of the spirit and philosophy of the provision in the course of the interpretation of the expression sufficient cause . So also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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