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TMI Blog2021 (1) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... ee s mother-in-law who is aged about 65 years and somehow due to old age ailments, she misplaced the said order and skipped to inform the Assessee and therefore the Assessee did not receive the said order - immediately after getting the knowledge qua passing of order against the Assessee, the Assessee acted diligently and filed the appeal with delay of 221 days which occurred unintentionally and bonafidely. The explanation of the Assessee is supported by her affidavit and the department did not expressly refute the stand taken by the Assessee. The delay can be explained as bonafide mistake if any occurred due to the non-communication of the impugned order upon the Assessee therefore there seems to be no malafide intention for causing delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it in support of prayer for condonation of delay along with the appeal, however failed to file any application qua condonation of delay along with Appeal. On query it was submitted by the Assessee that due to oversight the said application could not be filed along with appeal itself, however realizing the bonafide mistake immediately filed on dated 07th January 2021. The question emerge 'as to whether application for condonation of delay, filed at belated stage can be entertained and maintainable or not'. 2.2. The Apex Court in the case of State Of M.P. And Anr vs. Pradeep Kumar And Anr, decided on 12th September, 2000 { 2000 Supp (3) SCR 235} has held: "The object of enacting Rule 3-A in Order 41 of the Code seems to be tw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;s mother-in-law Smt. Mohinidevi W/o Mahendra Shah, aged about 65 years. Unfortunately, due to old age ailments, it was misplaced by her. The Assessee could know about this factual position recently, when the Income Tax authorities demanded discharge of the outstanding liability, then she immediately contacted her ld.AR about the scope of filing of appeal before the IT AT. As the ld.AR was pre-occupied with statutory audit work as laid down by section 44A of the Act and filing of returns of income by 31/10/2019, he suggested the Assessee to approach some other tax consultant for doing needful. Accordingly, the Assessee approached her close relative Shri Om Prakash Agarwal to assist her in filing of second appeal and in turn he approache ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the party and plausible reasoning for non filing of the statutory appeal within time. The primary function of a court is to adjudicate the dispute between the parties and to advance substantial justice. The power to condone the delay in approaching the Court has been conferred upon the Courts to enable them to do substantial justice to parties by disposing the cases on merit. 3.4. The Apex Court in Collector, Land Acquisition, Anantnag v. Mst. Katiji (1987) I LLJ 500 SC, analyzed the provisions of law qua limitation Act and held that the expression 'sufficient cause' employed by the legislature in the Limitation Act is adequately elastic to enable the Courts to apply the law in a meaningful manner which sub-serves the ends of just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e explanation of the Assessee is supported by her affidavit and the department did not expressly refute the stand taken by the Assessee. The delay can be explained as bonafide mistake if any occurred due to the non-communication of the impugned order upon the Assessee therefore there seems to be no malafide intention for causing delay but the same prima facie appears to be bonafide and reasonable, hence in our considered opinion the Assessee has shown the sufficient cause for delay and therefore the delay of 221 days in filing of the appeal deserves to be condoned. Even the Assessee intends to get settled the dispute through 'the VSV Scheme' and already initiated the process and willing to pay the relevant taxes. It is the public p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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