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TMI Blog2023 (7) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... iability. Once the appeal is filed, he is equally required to attend to the proceedings before the ld CIT(A) and/or appoint the Counsel who can seek his instructions and attend to the proceedings and file necessary documentation/submission in support of the grounds of appeal. In the instant case, the appeal was filed on 18/01/2019 and disposed off by the ld CIT(A) on 10/07/2019 and in between, three notices were sent through speed post which remained unattended. Once the appeal has been dismissed ex-parte by the ld CIT(A) due to non-prosecution and his bank account has been attached by the Revenue authorities, the assessee has woken up again and filed the present appeal that too with a substantial delay. We therefore find that there are clearly latches and negligence on part of the assessee in not filing the present appeal within prescribed time frame. At the same time, we believe that where the assessee has come in appeal before this Tribunal, he deserves an opportunity to be heard on merits of his case before the matter is consigned to records.Therefore, in exercise of powers under section 253(5) and in interest of substantial justice, we hereby condone the delay in filing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing transactions and therein, he was informed that his bank account has been attached by the Income Tax Officer, Jagraon in terms of the order passed u/s 226(3). It was submitted that subsequently, the assessee sought the assistance of his Counsel and thereafter, on perusal of the IT Portal, it came to his notice that his appeal filed against the order passed by the AO dated 14.12.2018 has been dismissed ex parte by the ld. CIT(A), Ludhiana vide his order dated 10.07.2019. It was submitted that subsequently, the assessee with the assistance of his Counsel has filed the present appeal on 03.02.2023. 3. It was further submitted that during his brief stay in India from 23.02.2020 to 22.06.2020, from 11.01.2021 to 25.02.2021 and from 30.12.2021 to 08.03.2022, the assessee remained confined to his village home in Chachrari in Tehsil Jagraon due to fear of Covid. It was further submitted that the Hon'ble Supreme Court in view of the Covid Pandemic has also extended the period of limitation for filing the appeals from time to time from 15.03.2020 to 28.02.2022. 4. It was, accordingly, submitted that the delay which has happened in filing the present appeal is on account of bonaf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stly confined to his village home due to spread of Covid pandemic and thus unable to attend to his tax affairs including the present appeal. It has been further contended that during this period, his bank account was also attached by the Revenue authorities and as soon as he was seized of this matter after enquiring from his banker and later on, consulting with his Counsel, he came to know that the order has been passed by the ld CIT(A) disposing off his appeal where the order passed by the AO has been confirmed and the tax demand has been sustained. It was submitted that as he was travelling to USA, he couldn t attend to the proceedings before the ld CIT(A) and even, he didn t receive the order so passed by the ld CIT(A) and it is only on receipt of information from his banker that his bank account has been attached, he took steps to obtain copy of the order passed by the ld CIT(A) and thereafter, has filed the present appeal. 9. We find that the period of delay comprises of period of Covid 19 pandemic where all activities in the economy came to a standstill due to national lockdown and appreciating the said situation, the Hon ble Supreme Court has taken cognizance of the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020 till 28.02.2022 shall have to be excluded for the purposes of limitation as may be prescribed under any General or SPECIAL LAWS in respect of all judicial or quasi-judicial proceedings. The Commercial Courts Act, 2015 being a Special Law, the said order shall also be applicable with respect to the limitation prescribed under the Commercial Courts Act, 2015 also. In view of the above and for the reasons stated above and more particularly when the 120 days period expired in the present case on 09.05.2020 which was during the aforesaid period as prescribed by this Court in the aforesaid order, the High Court ought to have excluded the aforesaid period for the purpose of filing the written statement and ought to have permitted to take the written statement on record. The impugned judgment and order passed by the High Court refusing to condone the delay and take on record the written statement is hereby quashed and set aside. It is directed that the written statement, already filed, be taken on record and the same be considered in accordance with law. 10. In view of the above, the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch he liable under the law to the Government. The Government on the other hand is obliged to collect only that amount to tax which is legally payable by an assessee. The entire object of the administration of tax is to secure the Revenue for the development of the country and not to charge assessee more tax than which is due and payable by the assessee. As held by the Hon ble Supreme Court, where substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserved to be preferred. Therefore, in exercise of powers under section 253(5) of the Act and in interest of substantial justice, we hereby condone the delay in filing the present appeal subject to cost of Rs 5,000/- which shall be deposited in PM National Relief Fund and evidence thereof should be brought on record. In light of aforesaid discussions, the delay is condoned and the appeal is hereby admitted for adjudication on merits. 13. Further, it is noted that the AO has passed the order u/s 144 read with Section 147 dated 14.12.2018 wherein an addition of Rs. 49,40,750/- has been made for failure on the part of the assessee to provide necessary explanation in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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