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TMI Blog2021 (9) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... e jurisdictional CIT(A)-1, Jaipur was also passed. As per AR that he has opted for VSVS Scheme-19 and filed Form No. 1 and 2 and the department has also issued Form No. 3. However, the benefit of VSVS-19 cannot be taken by the assessee as there is a condition precedent that the appeal filed by the assessee should be pending at the time of obtaining the scheme. Since the appeal filed by the assessee has been wrongly dismissed by the NFAC, therefore, considering the totality of facts and circumstances as narrated above and also considering the principles laid down in the case of Collector, Land Acquisition, Anantnag Anr. Vs Mst. Katiji and others [ 1987 (2) TMI 61 - SUPREME COURT] wherein the Hon'ble Supreme Court has held that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 61. 3. In the facts and circumstances of the case, the ld. CIT(A) has erred in confirming the addition of ₹ 2,31,28,922/- without considering the written submission filed earlier. 4. The assessee craves your indulgence to add, amend or alter all or any grounds of appeal before or at the time of hearing. 2. The hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic. 3. At the outset, from the record, we noticed that the appeal filed by the assessee before the NFAC was dismissed on the ground that there was delay in filing the appeal by the assessee. Whereas on the contrary, the ld. AR appearing on behalf of the assessee has submitted before us that in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these documents were not considered by the NFAC. 4. After having gone through all the documents placed on record by the assessee in the paper book and also perusal of the impugned order passed by the NFAC, we are of the view that there was no delay on the part of the assessee in filing the appeal against the order passed by the A.O. on 17/03/2016 as the assessee had filed the appeal on 21/3/2016 i.e. well within the stipulated period, although, inadvertently, the assessee had filed the appeal before the ld. CIT(A)-3, Jaipur instead of CIT(A)-1, Jaipur but later on the said mistake was also rectified by moving an application by the assessee which was allowed by the concerned CIT(A)-3, Jaipur and necessary order in this respect by transfe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt is that when substantial justice and technical considerations are pitted against each other, the 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. It was also held by the Hon'ble Supreme Court that there is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account of male fides. A litigant does not stand to benefit by resorting to delay. In fact, he runs a serious risk. In the instant case, applying the same principles, we find that there is no culpable negligence or malafide on the part of the assessee in delayed filing of the present appeal and it does not stand to benef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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