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TMI Blog2016 (3) TMI 1405X X X X Extracts X X X X X X X X Extracts X X X X ..... es laid down by the Hon ble Supreme Court in the case of Collector Land Acquisition vs.- Mst. Katiji Others [ 1987 (2) TMI 61 - SUPREME COURT] and by the Hon ble Jurisdictional High Court in the case of Indian Oil Corporation Limited vs.- CEGAT Others [ 2002 (5) TMI 885 - CALCUTTA HIGH COURT] the delay on the part of the assessee in filing his appeal before the ld. CIT(Appeals) as well as before the Tribunal is required to be condoned in the interest of substantial justice as the same was resulted due to sufficient cause. Appeal of the assessee is allowed - I.T.A. No. 696/KOL/ 2015 - - - Dated:- 2-3-2016 - Shri P.M. Jagtap, J. For the Assessee : Shri U. Dasgupta, Advocate For the Revenue : Md. Ghayas Uddin, JCIT, Sr. D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6/2013 , without adjudication on merits on the grounds of appeal, because the appeal was not admitted being filed beyond time. 4) That second appeal against the said CIT(A) order lies before the Income Tax Appellate Tribunal, Kolkata, and the same is to be filed within sixty days from the date of receipt of the CIT(A) order. 5) That the CIT(A) order was received on 07/0612013 , and the SECOND appeal in Form 36 along with grounds of appeal, was filed before the Income Tax Appellate Tribunal, Kolkata vide registered post in the month of August, 2013 , (within sixty days of receipt of the CIT(A) order), but unknowingly, the appeal memorandum was dispatched by me without payment of TRIBUNAL fees. 6) That due to ignorance I depo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny, filed appeal against the assessment order; (iii) That when recovery measures were initiated, the assessee came to know that appeal was not filed. 5. Although the reasons advanced by the assessee before him for the delay in filing the appeal were not found to be sufficient by the ld. CIT(Appeals) vide his impugned order and the ld. D.R. has strongly objected for condonation of the delay on the part of the assessee in filing the appeal before the ld. CIT(Appeals) as well as before the Tribunal by contending that overall conduct and approach of the assessee clearly show negligence and latches on his part, it is observed that the Hon ble Supreme Court in the case of Collector Land Acquisition vs.- Mst. Katiji Others reported in 1987 A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rily 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 does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? The doctrine must be applied in a rational common sense pragmatic manner. 4. When substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inislitium' (it is for the general welfare that a period be put to litigation). Rules of limitation are not meant to destroy the rights 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. 12. A court knows that refusal to condone delay would result in foreclosing a suitor from putting forth his cause. There is no presumption that delay in approaching the Court is always deliberate. This Court has held that the words sufficient cause under Section 5 of the Limitation Act should receive a liberal constitution so as to advance substantial justice vide Shakuntala Devi Jain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n ble Supreme Court in the case of Collector Land Acquisition vs.- Mst. Katiji Others and by the Hon ble Jurisdictional High Court in the case of Indian Oil Corporation Limited vs.- CEGAT Others (supra), I am of the view that the delay on the part of the assessee in filing his appeal before the ld. CIT(Appeals) as well as before the Tribunal is required to be condoned in the interest of substantial justice as the same was resulted due to sufficient cause. However, keeping in view the negligence and latches on the part of the assessee as pointed out by the ld. D.R., I am of the view that the assessee should be made to pay some cost in order of compensate the revenue. Accordingly I impose such cost of ₹ 10,000/- on the assessee an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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