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TMI Blog2022 (8) TMI 1554X X X X Extracts X X X X X X X X Extracts X X X X ..... ong with Form 10CCB electronically and due to human error and under bonafide belief assessee has failed to file the same electronically which was well within their notice. As decided in Land Acquisition Collector vs. MST Katiji Others [ 1987 (2) TMI 61 - SUPREME COURT] when substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have a vested right in injustice being done because of a non-deliberate delay. So we are of the considered view that assessee has brought on record sufficient causes to condone the delay of 314 days in filing the appeal, which is accordingly condoned as the assessee has the right to be heard on merit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers sent by the Income Tax Department have been received by the accountant on the said e-mail ID; that intimation order dated 30.10.2018 was passed in the case of the assessee for A.Y. 2017-18 by disallowing the claim of deduction under section 80IC of the Income Tax Act (for short the Act ) and expenses under section 43B of the Act, which was sent by CPC on 31.10.2018 on e-mail ID [email protected] provided by the accountant; that only in the last week of January 2019 accountant informed the assessee regarding intimation order under section 143(1) of the Act denying the deduction under section 80IC of the Act and making disallowance under section 43B merely for non filing of the Form 10CCB electronically along with the return of incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t keeping in view the fact that it was first year of filing the return of income along with Form 10CCB electronically and due to human error and under bonafide belief assessee has failed to file the same electronically which was well within their notice. 6. Hon ble Supreme Court in case of Land Acquisition Collector vs. MST Katiji Others 167 ITR 471 (SC), while deciding the issue as to how the condonation of delay is to be examined, held that in order to advance the cause of justice technical considerations are immaterial by returning following findings: When substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have a ves ..... X X X X Extracts X X X X X X X X Extracts X X X X
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