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TMI Blog2023 (2) TMI 1354X X X X Extracts X X X X X X X X Extracts X X X X ..... Co. Limited VS Nirmala Devi [ 1979 (4) TMI 29 - SUPREME COURT] the Hon ble jurisdictional High Court condoned the delay. In yet another case in Anil Kumar Nehru and Another[ 2017 (1) TMI 1638 - BOMBAY HIGH COURT] there was a delay of 1662 days in filing the appeal. Such a delay was not condoned by the Hon ble High Court. In further appeal, condoning the delay, the Hon ble Supreme Court in Anil Kumar Nehru [ 1979 (4) TMI 29 - SUPREME COURT] held that : `It is a matter of record that on the identical issue raised by the appellant in respect of earlier assessment, the appeal is pending before the High Court. In these circumstances, the High Court should not have taken such a technical view of dismissing the appeal in the instant case on the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -. The ld. DR verified the necessary particulars in the revised Form Nos. 36 and accepted them to be correct. The effect to the same is given accordingly in this order. 4. Briefly stated, the facts of the case are that the assessee is engaged in the business of trading in cotton and cotton yarn. The TDS returns for the respective quarters were filed belatedly. Based on that, the Assessing Officer (AO) levied late fees u/s. 234E of the Income-tax Act, 1961 (hereinafter also called `the Act ). The assessee approached the ld. CIT(A) belatedly against the waiver of such fee. Since the appeals were time barred, the ld. CIT(A) did not condone the delay and dismissed them in limine. 5. We have heard the rival submissions and gone through the relev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther such a long delay at the end of the ld. CIT(A) deserves condonation. At this stage, it is relevant to note the judgment of the Hon ble Bombay High Court in Vijay Vishin Meghani Vs. DCIT Anr (2017) 398 ITR 250 (Bom) holding that none should be deprived of an adjudication on merits unless it is found that the litigant deliberately delayed the filing of appeal. Similar to the cases under consideration, in that case too, delay of 2984 days crept in due to improper legal advice. Relying on Concord of India Ins. Co. Limited VS Nirmala Devi (1979) 118 ITR 507 (SC), the Hon ble jurisdictional High Court condoned the delay. 9. In yet another case in Anil Kumar Nehru and Another vs. ACIT (2017) 98 CCH 0469 BomHC, there was a delay of 1662 days i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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