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TMI Blog2022 (4) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the Hon'ble Supreme Court in Civil Original Jurisdiction Suo-Motu Writ Petition (Civil) No.3 of 2020 judgment dated March 08, 2021 issued the following directions, due to the onset of COVID-19 pandemic:- 1. In computing the period of limitation for any suit, appeal, application or proceeding, the period from 15.03.2020 till 14.03.2021 shall stand excluded. Consequently, the balance period of limitation remaining as on 15.03.2020, if any, shall become available with effect from 15.03.2021. 2. In cases where the limitation would have expired during the period between 15.03.2020 till 14.03.2021, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 15.03.2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s. 143(1) 3. The Ld.CIT (A) erred in ignoring the merits of the assessee's case. It is submitted that the Assessee was entitled for the exemption u/s. 11 & 12, by virtue of section 12A (2) r/w the proviso thereto." 4. Ground No. 1 raised by assessee we are taking and adjudicating as of prime importance in the present matter. Ground Nos. 2 and 3 being on merits of the case will take their on course depending on the outcome of Ground No.1. "1. The Ld.CIT (Appeals) erred in declining to condone the delay in filing the appeal. It is clearly emanates from the order of Ld. CIT(A), that no opportunity was being provided to assessee by CPC, Bangalore while processing return u/s. 143(1) of the Income Tax Act, 1961 (Hereinafter referred to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 and 12 can't be settled through section 143(1). As there is no authority to CPC to ask for complete books of accounts and other relevant documents to decide assessee's entitlement/disentitlement u/s. 11 and 12. If assessee did not realise the importance of this order, there is no abnormality into this. Human preponderance about the situation and customs has to be kept in mind. 7. While deciding the issue of condonation of delay it is well settled legal principles that the expression 'sufficient cause' should receive liberal consideration so as to advance the cause of justice may be taken note of for the purpose of reference: "The words "sufficient cause", as appearing in Section 5 of Limitation Act, should receive a liberal cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such time a bad cause would transform into a good cause. Rules of limitation are not meant to destroy the right of parties but they are meant to see that parties do not resort to dilatory tactics. The Hon'ble Supreme Court has also held that in every case of delay there can be some lapse on the part of the litigant concerned. However, that alone is not enough to turn down his plea and to shut the door against him. If the explanation does not smack of malafides or it is not put forth as part of a dilatory strategy the Court must show utmost consideration to the suitor. 9. We have noted that in the Hon'ble Supreme Court in B. Madhuri Goud v. B. Damodar Reddy (2012) 12 SCC 693, by referring various earlier decisions of Superior Courts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the former doctrine of prejudice is attracted whereas to the latter it may not be attracted. That apart, the first one warrants strict approach whereas the second calls for a liberal delineation. (ix) The conduct, behaviour and attitude of a party relating to its inaction or negligence are relevant factors to be taken into consideration. It is so as the fundamental principle is that the courts are required to weigh the scale of balance of justice in respect of both parties and the said principle cannot be given a total go by in the name of liberal approach. (x) If the explanation offered is concocted or the grounds urged in the application are fanciful, the courts should be vigilant not to expose the other side unnecessarily to face suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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