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आदेश/Order
Per Bench:
The assessee has filed the captioned appeals against the two orders
dated 18.10.2019 pertaining to the assessment year 2010-11 passed by
the Commissioner of Income Tax (Appeals)-1, Chandigarh, [(for short
‘the CIT(A)’]. Vide the said orders, the Ld. CIT(A) has dismissed the
appeals filed by the assessee against the assessment order passed u/s
143(3) read with section 147 of the Income Tax Act, 1961 (in short 'the
Act') and the appeal filed against the penalty order passed u/s 271 (1)(c)
of the Act. Since both the appeal pertain to the same assessee for the
ITA No. 207 & 208-Chd-2020- Shri Kulwinder Singh, Chandigarh 2 same assessment year, these were clubbed, heard together and are being
disposed of by this common order for the sake of convenience.
At the outset, the Ld. Counsel for the assessee submitted before us
that the assessee wants to settle his disputes under the provisions of
Vivad Se Viswas Scheme 2020, however, since there is delay of 70 days
each in filing these appeals the assessee has filed separate applications
for condonation of delay along with the affidavits. The Ld. Counsel
further submitted that as per the CBDT Circular No. 21/2020 dated
4.12.2020, in such cases the assessee is eligible to opt for the scheme if
the appellate authority condones the delay in filing of the appeals.
The ld. Counsel further submitted that the orders of the ld. CIT(A)
were served electronically on the applicant on 20.10.2019 and the
assessee being an agriculturist, was not at all conversant with
technology. Further, the assessee came to know about this fact on
21.1.2020 and thereafter the assessee without any further unnecessary
delay, filed the present appeals on 27.2.2020. The Ld. Counsel further
submitted that the delay was not caused due to negligence act or
inaction on the part of the assessee but was caused due to a bona fide
reason. In view of the aforesaid facts and circumstances of the case, the
ld. Counsel submitted that the applications of the assessee may be
allowed and the delay may be condoned in both the cases and the
appeals of the assessee may be dismissed as withdrawn so that the
ITA No. 207 & 208-Chd-2020- Shri Kulwinder Singh, Chandigarh 3 assessee may avail the benefit of provisions under Vivad Se Viswas Act,
2020.
On the other hand, the Ld. DR opposed the delay on the ground
that there was no sufficient cause which prevented the assessee to file
the present appeals within limitation period.
We have heard the rival submissions and perused the material
available on record. As pointed out by the Ld. Counsel the assessee the
assessee being an agriculturist is not conversant with the technology and
he was not aware of the fact that the orders of the Ld. CIT(A) had been
uploaded on the portal of the department on 20.10.2019. However, when
he came to know about the same the assessee immediately filed the
present appeals.
The Hon'ble Supreme Court in the case of Collector Land
Acquisition vs Mst. Katiji & Ors (1987) AIR 1353, has laid down the
principles to be followed while dealing with the issue of condonation of
delay which are as follows: -
“1. Ordinarily a litigant does not stand to benefit by lodging an appeal late.
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 codoned the highest that can happen is that a cause would be decided on merits after hearing the parties.
"Every day's delay must be explained" does not mean that a pedantic approach should be made. Why not every hour's delay,
ITA No. 207 & 208-Chd-2020- Shri Kulwinder Singh, Chandigarh 4 every second's delay? The doctrine must be applied in a rational common sense pragmatic manner.
When substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay.
There is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account of mala fides. A litigant does not stand to benefit by resorting to delay. In fact he runs a serious risk.
It must be grasped that judiciary is respected not on account of its power to legalize injustice on technical grounds but because it is capable of removing injustice and is expected to do so.”
In the present case, we do not find any inaction or negligence on
the part of the assessee. In our considered view, the assessee had a
sufficient cause which prevented him from filing the present appeals
within the limitation period. No prejudice is going to be caused to the
revenue. Hence, we are of the view that these are the fit cases, where the
delay can be condoned. In the light of the facts and circumstances of
the cases and the principles of law laid down by the Hon’ble Supreme
Court in the case of Collector Land Acquisition vs Mst. Katiji & Ors
(supra), we condone the delay in filing the present appeals and dismiss
the appeals of the assessee as ‘withdrawn’ with a liberty to get these
appeals restored by filing M.As. in case the issues are not settled under
Vivad Se Viswas Scheme.
ITA No. 207 & 208-Chd-2020- Shri Kulwinder Singh, Chandigarh 5 8. In the result, appeals filed by the assessee are dismissed as
withdrawn. Order pronounced on 28.01.2021.
Sd/- Sd/- (R.L.NEGI) ( ANNAPURNA GUPTA) Accountant Member Judicial Member Dated : “आर.के.” आदेशक���त�ल�पअ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकरआयु�त/ CIT 4. आयकरआयु�त (अपील)/ The CIT(A) 5. �वभागीय��त�न�ध, आयकरअपील�यआ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड�फाईल/ Guard File
आदेशानुसार/ By order, सहायकपंजीकार/ Assistant Registrar