9911796707
TMI Blog2024 (10) TMI 1561X X X X Extracts X X X X X X X X Extracts X X X X ..... antic and hyper technical approach should not be adopted while dealing with an application for condonation of delay. As decided in the case of Ram Nath Sao @ Ram Nath Sahu And Others vs Gobardhan Sao and Others [ 2002 (2) TMI 1280 - SUPREME COURT] that the expression sufficient cause within the meaning of Section 5 of the Limitation Act or Order 22 Rule 9 of CPC or any other similar provision should receive a liberal construction so as to advance substantial justice. The courts should not proceed with the tendency of finding fault with cause shown and reject the petition by a slipshod order in over jubilation of disposal derive. Acceptance of explanation furnished should be the rule and refusal, an exception, more so when no negligence or i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing after tax affairs in India had also left the company. His official email-id was furnished to the department for communication of all notices, since, he had left the company. The assessment order dated 21.05.2023 was never received by the assessee. The assessee came to know about the impugned order only when penalty notice was received by the assessee on email address which was subsequently registered with the department for service of notices. The assessee has prima facie good case on merits, if, an opportunity of appeal is allowed to the assessee, the assessee would be able to show that the addition made in the assessment order is not sustainable. 4. Per contra, Shri Ekta Jain representing the department vehemently defended the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufficient cause within the meaning of Section 5 of the Limitation Act or Order 22 Rule 9 of CPC or any other similar provision should receive a liberal construction so as to advance substantial justice. The courts should not proceed with the tendency of finding fault with cause shown and reject the petition by a slipshod order in over jubilation of disposal derive. Acceptance of explanation furnished should be the rule and refusal, an exception, more so when no negligence or inaction or want of bonafides can be imputed to the defaulting party. 8. Thus, in facts of the case and in light of the law expounded by Hon ble Apex Court in accepting the explanation furnished by the party, the delay in filing of appeal is condoned before the CIT(A). ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
