9911796707
TMI Blog2021 (4) TMI 991X X X X Extracts X X X X X X X X Extracts X X X X ..... peal expired on 02nd December, 2019. Then it was informed the Assessee that, the tax consultant at Hyderabad was busy in tax scrutiny assessments of other clients till the end of December, 2019. Then the appeal had been drafted and soft copies were sent to the Assessee through email. It was also informed to the Assessee that, only physically signed documents are permitted while filing the appeal before the ITAT. The Assessee sent such documents, duly signed by him, to his tax consultant at Vijayawada. He sent the same to Hyderabad tax consultant, who ultimately got them filed before the ITAT on 23rd January, 2020. The explanation of the Assessee is supported by his affidavit and the department did not express refute the stand taken by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not filed within time then it must be supported by an affidavit along with application for condonation of delay. In this case the Assessee has filed an affidavit along with condonation of delay application subsequent to the filing of the appeal. 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 Anr., decided on 12th September, 2000 { 2000 Supp (3) SCR 235} has held as under: The object of enacting Rule 3-A in Order 41 of the Code seems to be two-fold. First is, to inform the appellant himself who filed a time barred appeal that it would not be entertaine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ld. DR raised no objection on the application for condonation of delay, if the Assessee intends to avail the benefit of Vivad se Vishwas scheme. 4. Heard the parties and considered the submissions and documents specifically affidavit of the Assessee available on record. 4.1. It is well settled that 'bonafide lis' cannot be thrown out on the basis of legal technicalities and it is utmost duty of the Courts to adjudicate the same. It is well settled that the period of delay is not relevant for considering the application for condonation of delay. What is required to be seen is as to whether a party seeking condonation of delay has made out a sufficient cause or not . 4.2. In the instant case, the Assessee has demonstrated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y in filing the appeal is occurred due to Assessee is staying in abroad, therefore there seems to be no mala fide intention for causing delay but the same prima facie appears to be bona fide and reasonable, hence in our considered opinion the Assessee has shown the sufficient cause for delay and therefore the delay of 52 days in filing of the appeal deserves to be condoned. Even the Assessee intends to get settled the dispute through 'the VSV Scheme' and has already initiated the process and willing to pay the relevant taxes. It is the public policy of nation that litigations must come to an end. Hence considering the peculiar facts and circumstances collectively, we are inclined to admit the appeal by condoning the delay of 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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