Case Law Details
Kapoor Singh Vs ITO (ITAT Chandigarh)
Introduction: The article delves into the legal proceedings of the case “Kapoor Singh Vs ITO” before the Income Tax Appellate Tribunal (ITAT) Chandigarh. It primarily focuses on the delay in filing appeals, the reasons behind it, and the subsequent arguments made by the appellant’s representative.
Detailed Analysis:
The Legal Representative’s Argument: The authorized representative (AR) argued that the delay in filing appeals was due to the illiteracy of the agriculturist assessees, who were unaware of the dismissal of their appeals by the CIT(A). The AR highlighted the Delay Condonation Applications, emphasizing the unintentional delay and the lack of knowledge about tax laws.
Judicial Precedents and Principles: The AR cited the Hon’ble Apex Court’s opinion in N.Balakrishnan Vs. M. Krishnamurthy, stressing that a court should consider condoning delay unless there is deliberate inaction or lack of bonafide. The principle of “sufficient cause” under Section 5 of the Limitation Act was emphasized, advocating a liberal construction for substantial justice.
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