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TMI Blog2021 (3) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... er the above facts and circumstances and in view of the legal position, we condone the delay in filing the appeals before the ld. CIT(A) and accordingly, we set aside the common order passed by the ld. CIT(A) and direct him to adjudicate the appeals for all the assessment years under appeal on merits after giving sufficient opportunities of hearing to the assessee. Appeals filed by the assessee are allowed for statistical purposes. - I.T.A. Nos. 107, 108 and 109/Chny/2020 - - - Dated:- 16-2-2021 - Duvvuru R.L. Reddy, Member (J) And G. Manjunatha, Member (A) For the Appellant : I. Dinesh, Advocate For the Respondents : G. Chandrababu, Addl. CIT ORDER Duvvuru R. L. Reddy , Member ( J ) These three appeals filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mission that the delay in filing the appeals are neither willful nor wanton, but due to circumstances beyond its control and prayed for condoning the delay in filing the appeals, or otherwise, the assessee would be in irreparable loss and hardship if the delay is not condoned and the appeals are admitted and adjudicated on merits. 3. On the other hand, the ld. DR strongly opposed to condone the huge delay since there were no good reasons supported by cogent and proper evidence to condone the delay. 4. We have heard both sides, perused the materials on record and gone through the orders of authorities below. In this case, the Centralized Processing Cell - TDS, Vaishali, Ghaziabad has processed the TDS statement furnished by the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst each other, 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. Moreover, in the case of N. Balakrishnan v. M. Krishnamurthy (1998) 7 SCC 123, the Hon'ble Supreme Court has observed as under: It is axiomatic that condonation of delay is a matter of discretion of the court. Section 5 of the Limitation Act does not say that such discretion can be exercised only if the delay is within a certain limit. Length of delay is no matter; acceptability of the explanation is the only criterion. Sometimes delay of the shortest range may be uncondonable due to want of acceptable explanation whereas in certain other cases delay of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... newer persons to seek legal remedy by approaching the courts. So a life span must be fixed for each remedy. Unending period for launching the remedy may lead to unending uncertainty and consequential anarchy. Law of limitation is thus founded on public policy. It is enshrined in the maxim Interest reipublicae up sit finis litium (it is for the general welfare that a period be put to litigation). Rules of limitation are not meant to destroy the right of the parties. They are meant to see that parties do not resort to dilatory tactics but seek their remedy promptly. The idea is that every legal remedy must be kept alive for a legislatively fixed period of time. A court knows that refusal to condone delay would result foreclosing a suito ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, which were unnoticed by the employees and only after receipt of notice dated 09.10.2018 for all the above assessment years, the receipt of intimation was brought to the notice of the assessee. Therefore, after consulting income tax practitioners/Advocates, the assessee preferred appeals with delay before the ld. CIT(A). Under the above facts and circumstances and in view of the legal position, we condone the delay in filing the appeals before the ld. CIT(A) and accordingly, we set aside the common order passed by the ld. CIT(A) and direct him to adjudicate the appeals for all the assessment years under appeal on merits after giving sufficient opportunities of hearing to the assessee. 7. In the result, all the appeals filed by the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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