Bala Tripura Sundari Boppana Vs ITO (ITAT Visakhapatnam)
Income Tax Appeal Delay condoned as sufficient cause should receive liberal construction to advance substantial justice
ITAT Vishakhapatnam condoned 102 days in filing of an appeal before CIT(A) and remanded the matter back to CIT(A) with an observation that sufficient cause should receive liberal construction to advance substantial justice.
Facts- Present appeal has been filed by the appellant against order of CIT(A). appellant mainly contested that CIT(A) didn’t condoned the delay of 102 days in filing of an appeal without going into merits of the case.
Conclusion- If “Sufficient Cause” Is Found To Exist, Which Is Bona- fide one, and not due to negligence of the assessee, the delay needs to condoned in such cases. The expression ‘sufficient cause’ is adequately elastic to enable the courts to apply law in a meaningful manner, which sub-serves the end of justice- that being the life purpose of the existence of the institution of the courts. When substantial justice and technical consideration are pitted against each other, the cause of substantial justice deserves to be preferred. This means that there should be no malafide or dilatory tactics. Sufficient Cause Should Receive Liberal Construction To Advance Substantial Justice.
