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TMI Blog2023 (7) TMI 1331X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Smt. Samanthapudi Lavanya [ 2021 (5) TMI 26 - ITAT VISAKHAPATNAM] held that where assessee was under bona fide impression that its appeal had been filed by accountant, but came to know fact of not having filed appeal when there was pressure from department for payment of demand, delay of 492 days in filing appeal was to be condoned, in the interests of justice.Thus in interest of justice, we are hereby condoning the delay in filing of the present appeal. Rejecting application u/s 12A - As the assessee submitted that it was purely owing to the omission on the part of the consultant of the assessee trust, that the application for approval for grant of registration was rejected for the impugned Assessment Year, since the consulta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication seeking approval/registration u/s 12AA of the Act, without appreciating facts and law of the case properly. 3. The appellant craves leave to add, amend or alter the grounds of appeal at the time of hearing, if need arise. 3. At the outset, we observe that the appeal is time-barred by 671 days. The counsel for the assessee has filed an application for condonation of delay, in which it was submitted that if one were to exclude the Covid pandemic period, then the effective delay is only of 226 days i.e. the period between 01-06-2022 to 12-01-2023. In the said application, the assessee submitted that assessee is a Trust running a blood bank and the activity of the assessee falls within the definition of charitable purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue to genuine bona-fide reasons since assessee was under the belief that it had been granted registration under Section 12A of the Act for the impugned Assessment Year. Application for condonation of delay 4. On going to the application for condonation of delay, we are of the considered view that leaving aside the period of limitation owing to the Covid pandemic, there is a delay of 226 days in filing of the present appeal. However, on going to the application for condonation of delay, it is observed that the delay in filing of the present appeal is due to mistake of the consultant appointed by the assessee and the bona fide mistaken belief of the assessee that it was already in possession of the approval of registration under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hy 2008 (228) ELT 162, while condoning the delay of 883 days in filing an application for setting aside the ex parte decree held That the purpose of Limitation Act was not to destroy the rights. It is founded on public policy fixing a life span for the legal remedy for the general welfare. The primary function of a Court is to adjudicate disputes between the parties and to advance substantial justice. The time limit fixed for approaching the Court in different situations is not because on the expiry of such time a bad cause would transform into a good cause. The object of providing legal remedy is to repair the damage caused by reason of legal injury. If the explanation given does not smack mala fides or is not shown to have been put ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in filing concerned appeal(s). 4.4 The Vishakhapatnam ITAT in the case of Smt. Samanthapudi Lavanya v. ACIT [2021] 127 taxmann.com 188 (Visakhapatnam - Trib.) held that where assessee was under bona fide impression that its appeal had been filed by accountant, but came to know fact of not having filed appeal when there was pressure from department for payment of demand, delay of 492 days in filing appeal was to be condoned, in the interests of justice. 5. In view of the foregoing circumstances, in interest of justice, we are hereby condoning the delay in filing of the present appeal. On Merits:- 6. On merits, the counsel for the assessee submitted that it was purely owing to the omission on the part of the consultant of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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