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TMI Blog2022 (3) TMI 1595X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee has not received any notice for hearing of the appeal as well as the order passed by the CIT(A). The assessee was not aware about the passing of CIT(A)'s order. However, as soon as assessee came to know of penalty notices, being issued against her, she consulted present Counsel and on the basis his advice, the present appeal has been filed though with a delay of 627 days. No culpable negligence or mala fide on the part of the assessee in delayed filing of the present appeal and it does not stand to benefit by resorting to such delay. Therefore we find that there exists sufficient and reasonable cause for condoning the delay in filing the present appeal and as held by the Hon'ble Supreme Court, where substantial justice and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee has filed condonation petition dated 5.8.2020 supported by an affidavit sworn by the assessee, wherein, it is stated as under: 1. That the assessee challenged the assessment by filing of appeal before the CIT (A)-I, Bhubaneswar through her authorised representative. While filing of appeal the A/R of the Assessee incorporated his email ID and Mobile number instead the email ID and mobile number of the Assessee in the appeal memo and also opted the option to send the notice on email. 2. That since the assessee does not know how to access her income tax e-filing account and no hard copy of the order has been served on her, she had no knowledge about the appeal order. It came to her knowledge only when the Assessing officer intimated th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and the appeal may be admitted for hearing. 3. Ld. A.R. of the assessee reiterated the facts stated in the condonation petition and further submitted that against the assessment order, the assessee filed appeal before the Ld. CIT(A) through her authorized Representative and Ld. A.R. incorporated his email and mobile number instead of the assessee and opted to make correspondence with him. But there was no correspondence from the side of the department and only when the assessee was informed about the dismissal of the appeal and to file compliance to penalty notices dated 3.6.2020, which was received by the assessee on 10.6.2020, immediately, the assessee engaged a new A.R. to file appeal before the Tribunal against the first appellate ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 7.11.2019. Ld A.R. submitted that the Third Member of Amritsar Bench in the case of Bhagwati Colonizers Pvt. Ltd. (supra) has considered the similar issue, wherein also, due to the inaction of previous authorized representative, appeal was filed belatedly, and condoned the delay. 5. Replying to above, Ld. Sr. DR opposed to the condonation petition and submitted that it is the duty of the assessee to follow with her counsel to know the fate of the appeal proceedings. The assessee has remained silent and now put blame on the previous A.R., which should not be accepted. Ld. SR DR submitted that there was no sufficient cause shown by the assessee to condone the delay, hence, the condition petition be rejected. 6. We have heard the rival conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isition vs. MST Katiji (Supra), the Hon'ble Supreme Court has held that the expression 'Sufficient Cause' employed by the legislature is adequately elastic to enable the Courts to apply the law in a meaningful manner to sub-serves the ends of justice that being the life-purpose of the existence of the institution of Courts. It was further held by the Hon'ble Supreme Court that such liberal approach is adopted on one of the principles that 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. Another princip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cribed under the general law. 9. In the case of Bhagwati Colonizers Pvt. Ltd. (supra), the Third Member of Amritsar Bench of ITAT has considered the similar issue and due to inaction of the previous A.R., and held that the delay in filing should be condoned. We observe that the finding plausible reason to file the appeal delayed, we condone the delay in filing the appeal and admitted the same for adjudication. 10. Having heard the rival submissions and perused the materials available on record, we are of the view that the order was passed ex parte without considering the submissions of the assessee. Hence, the assessee was not provided proper opportunity to putforth her case. Therefore, there is merit in the submissions of the assessee. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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