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TMI Blog2020 (10) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... nue when appeals are filed with inordinate delay. The reason being this Court is required to take a decision on a Substantial Questions of Law and it would be inequitable to reject the appeal on the ground of delay and also bearing in mind the legal principle that none benefits by lodging an appeal belatedly. The exception to this rule would be, where the delay is on account of mala fide reasons or for certain other collateral purposes. If such is the case, even a delay of one day can be rejected. We find the explanation offered by the assessee to be convincing and acceptable and therefore, the impugned order passed by the Tribunal warrants interference. Appeals filed by the assessee are allowed and the Substantial Questions of Law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observation was made in the Order of Hon'ble ITAT pertaining to the merits of the dispute. 2. We have elaborately heard Mr.B.Deepak Narayanan, learned counsel for the appellant/assessee and M/s.V.Pushpa, learned Junior Standing counsel appearing for the respondent/Revenue. 3. The assessee is a Private Limited company, engaged in the business of professional consistency services, publishing newspapers, etc., It filed the return of income for the Assessment Year under consideration AY-2013-14 on 31.03.2015, admitting a loss of ₹ 59,99,532/- and for the Assessment Year under consideration AY-2014-15 on 30.03.2016, admitting a total income as NIL . The Assessing Officer issued notice under Section 142(1) of the Act and co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ledgment has also been given by the office of the CIT(A). However, the application was not taken up for consideration and it appears that the assessee was advised to file an appeal before the Tribunal. By then, the period of limitation for filing the appeal had expired and there was a delay of 317 days in filing the appeal before the Tribunal. The assessee filed an affidavit, sought for condonation of delay and filing the appeals and explained the reason for the delay period by mentioning that they had approached the CIT(A) for recalling the order, dismissing the appeals for default and restore the appeals to be heard on merits, but the CIT(A) did not pass any orders on the Restoration Petition and this is the reason, they could not approac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure and more so, owing to the fact that the power of review is the specific statutory power, which may not be interfered with, if not provided by the legislature. In the said case, the CIT(A), who initially dismissed the appeals for default, subsequently, had recalled the orders and restored the appeals for a fresh decision. However, subsequently, the CIT(A) informed the said assessee that the order, recalling the appeal, was incorrect and contrary to law and dismissed the appeal. This order was challenged before the Tribunal. The Tribunal held that the CIT(A), who was conferred with the power to adjudicate upon a particular issue had inherent power to recall its orders and if the same is done, no prejudice would be caused to the Revenue an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... casion to deal with a similar issue. Under the provisions of Industrial Disputes Act, 1947, the Tribunal has no jurisdiction to recall or review an award after expiry of 30 days of its publication. An application was moved to set aside an ex parte award after thirty days. It was held by the Tribunal that it had no power to set aside the said award. The Supreme Court held that the Tribunal had an ancillary or incidental power for doing justice in such circumstances. The Supreme Court observed as follows in paragraph 6 of the judgment:- 6. We are of the opinion that the Tribunal had the power to pass the impugned order if it thought fit in the interest of justice. It is true that there is no express provision in the Act or the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y final orders are passed. In this view of the matter, the appeal will not give rise to any substantial questions of law. It is, accordingly, dismissed. There shall be no order as to costs. 6. Mr.B.Deepak Narayanan, learned counsel appearing for the appellant would argue that the above decision would come to the aid of the assessee and the CIT(A) ought to have passed an order on the application for restoration. 7. In our considered view, we need not travel that far to decide the powers of the CIT(A) in these appeals nor the Substantial Questions of Law framed for consideration is on that aspect. This is more so, because we are convinced that the assessee had filed an application before the CIT(A) on 24.07.2018 for recalling the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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