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TMI Blog2021 (9) TMI 1321X X X X Extracts X X X X X X X X Extracts X X X X ..... There is saying that there is dark under the light. Therefore, in the interest of justice, we restore the matters back to the file of the CIT(A) with a direction to condone the delays in filing these appeals before him and decide various grounds of appeal of the assessee on merits. Accordingly, the CIT(A) is directed to afford reasonable opportunity of being heard to the assessees and thereafter decide the appeals on merits. See MST. KATIJI AND OTHERS [ 1987 (2) TMI 61 - SUPREME COURT] X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the delays. Therefore, it would be in the interest of justice, the matters may be restored to his file for deciding various grounds of appeals on merits. The learned DR agreed with the aforesaid statement of the learned AR. 5. Considered the rival submissions and perused the material facts on record. By all possibilities, no one can deny that there are delays in filing the appeal. Every person has a right to appeal and specifically in the case of company, which depends in the efficiency of various individuals. In the given case, the junior accountant has not brought to the notice of senior management. One cannot deny the above possibility. Merely because the company is professionally managed, we cannot assure that they cannot make any m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 and pragmatic manner. 4. When substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he delay of 1845 days in taking out the present motion be condoned and we also set aside the order dated 7.11.2009 and restore the Appeal to the file of this Court. However, a mistake on the part of the revenue would have been averted if appropriate care had been taken by them. Thus, the lack of care which led to a mistake of 1845 days cannot be without costs. Therefore, the delay is condoned subject to the Appellant-revenue paying a cost of ₹ 20,000/- to the respondent-assessee on or before 30.3.2015. Needless to state the appellant will also remove the office objections on or before 30.3.2015." 6. We direct the assessees to appear before CIT(A) with all the relevant evidences; at their own risk and responsibilities to be followed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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