Navodit Samaj Sevi Sanstha Vs ITO (Chhattisgarh High Court)
Alowing the appeal filed by the assessee society against the Order of ITAT Raipur Bench which dismissed the appeal filed before the ITAT after a delay of 55 days owing to incorrect legal advise tendered by its counsel. Allowing the appeal filed by the assessee while condoning the delay of 55 days, the Hon’ble High Court elucidates, relies upon & explains the law laid down by the Hon’ble Supreme Court in various cases in the matters governing ‘Condonation of Delay’ including that in the case of Collector, Land Acquisition, Anantnag v. Mst.Katiji & Ors. (1987) 2 SCC 107, Balwant Singh v. Jagdish Singh (2010) 8 SCC 685, Sankaran Pillai v. V.P. Venuguduswami (1999) 6 SCC 396, N. Balakrishnan v. M. Krishnamurthy (1998) 7 SCC 123, Esha Bhattacharjee v. Managing Committee of Raghunathpur Nafar Academy and others (2013) 12 SCC 649 etc. Further, the Hon’ble High Court explicates that a liberal approach in considering the application for condonation of delay construing sufficient cause has to be adopted and appeal has to be decided on merits unless the case is hopelessly without merit and also that ‘sufficient cause’ within the meaning of section 253(5) of the Income Tax Act has to be construed liberally so as to advance substantial justice especially when the delay is not deliberate and outcome of mala fide. The Hon’ble High Court stresses upon the need for filing counter affidavit by the Revenue opposing the application for condonation of delay filed by the assessee. The Hon’ble High Court expounds that wrong or incorrect advise of the counsel can constitute ‘sufficient cause’ for condonation of delay in filing of appeal under section 253. The matter was remitted to ITAT to consider & decide the Appeal on merits within a period of three months.
