Case Law Details
Case Name : Shri Y P Trivedi Vs The Jt Commr of Income Tax Range (ITAT Mumbai)
Related Assessment Year : 2005- 06
Courts :
All ITAT ITAT Mumbai
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After considering the rival submissions and carefully gone through the affidavit filed by the assessee as well as the affidavit of Shri Sunil Hirawat, CA of the assessee, we note that the facts of the case do not suggest that the assessee has acted in a malafide manner or the reasons explained is only a device to cover an ulterior purpose. It is settled proposition of law that the Court should take a lenient view on the matter of condonation of delay. However, the explanation and the reason for delay must be bonafide and not merely a device to cover an ult
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This is a case of delay explained as due to mistake of assistant of CA by misplacing the order with other papers that caused the same going out of sight for considerable period. The Tribunal has considered the delay of 496 days as explained to be for reasonable cause and admitted the appeal in interest of justice.
However, this should not be considered as a situation of 2+2 =4 because it all depends on how the case is represented by parties , how strongly COD petition is opposed by opposite parties and how liberal or strict view judiciary may take. All these are quite contingent and therefore, care should be taken to ensure timely filing of appeal or for that matter any document required to be filed within a limited period.
This can also be considered as negligence of CA and if a client want to bring a suit against him, he can do so. So we must be more careful. It is always advisable to file appeal well within time so that in case of any technical defect the same can be rectified as soon as it is pointed out in a manner that even time taken to remove defect is available because the appeal was filed before the last date.