Case Law Details
Thunuguntia Jagan Mohan Rao Vs DCIT (Telangana High Court)
The issue under consideration is whether rejection of application of condonation of delay by the ITAT is justified in law?
High Court states that, it held that there is no presumption that delay in approaching the Court is always deliberate and the words ‘sufficient cause’ under Section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice. It held that in every case of delay there can be some lapse on the part of the litigant concerned, but that alone is not enough to turn down his plea and to shut the door against him; and if the explanation does not smack of mala fides or it is not put forth as part of a dilatory strategy, the Court must show utmost consideration to the suitor. It also observed that if the delay is deliberate, then the Court should not accept the explanation. It held that while condoning the delay, the Court should compensate the opposite party with costs. Applying the principles laid down in the above case to the instant case, HC are of the opinion that, in the facts and circumstances of the case, the explanation for the delay offered by the appellant cannot be said to smack of mala fides or that it was put forth as a part of a dilatory strategy, and therefore, the Tribunal ought to have condoned the delay of said period of 154 days in filing the I.T.A. and taken up the matter on merits. Accordingly, the appeal is allowed.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
This appeal is filed under Section 260A of the Income Tax Act, 1961 (for short ‘the Act’) challenging the order dt.25-10-2019 in I.T.A.No.98/Hyd/2016 passed by the Income Tax Appellate Tribunal, Hyderabad Branch ‘A’, Hyderabad (for short ‘the Tribunal’).
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