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TMI Blog2021 (6) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... practical approach on the part of the ld.CIT(A) in condoning the delay. It is pertinent to take note that by making delay in filing appeal before the ld.CIT(A), the assessee would not achieve anything. Thus, such delay cannot be adopted as a strategy. I condone the impugned delay, and set aside order of the ld.CIT(A) - Appeal of the assessee is allowed for statistical purpose. - ITA No. 2224/Ahd/2018 - - - Dated:- 1-6-2021 - SHRI RAJPAL YADAV , VICE-PRESIDENT Assessee by : Shri Prakash D. Shah, AR Revenue by : Shri R.R.Makwana, Sr.DR ORDER The above appeal filed by the assessee arises from order of the Commissioner of Income Tax (Appeals)-3, Ahmedabad dated 03.08.2018 for assessment year 2012-13. 2. The assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal should have been filed within 30 days from the date of service i.e. on 24.01.2018, and therefore, there was delay of 66 days in filing the appeal before the ld.first appellate authority. The reason explained by the assessee for delay in filing the appeal before theld.CIT(A) was that she was not aware about the passing of the assessment order, and the proceedings which were going on before the AO. The ld.CIT(A) was not satisfied with the explanation of the assessee for delay in filing the appeal, and observed that there was no reasonable and sufficient cause which prevented the assessee to file the appeal within the stipulated time. He accordingly rejected the delay condonation and dismissed the appeal in limine. Aggrieved by order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court as well as before the Hon ble Supreme Court, then, Hon ble Court were unanimous in their conclusion that this expression is to be used liberally. I may make reference to the following observations of the Hon ble Supreme court from the decision in the case of Collector Land Acquisition Vs. Mst. Katiji Others, 1987 AIR 1353: 1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. Every day's delay must be explained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condoned by the ld.CIT(A), substantial justice demands a practical approach on the part of the ld.CIT(A) in condoning the delay. It is pertinent to take note that by making delay in filing appeal before the ld.CIT(A), the assessee would not achieve anything. Thus, such delay cannot be adopted as a strategy. I condone the impugned delay, and set aside order of the ld.CIT(A). I remit all other issues to the file of the ld.CIT(A) for adjudication on merit. Needless to say, the assessee will cooperate with the CIT(A) in the appellate proceedings, and will not resort to unnecessary delay tactics. 8. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the Court on 1st June, 2021 at Ahmedabad. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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