Kapoor Singh, Panchkula V. ITO, W-2, Panchkula

ITA 1479/CHANDI/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1527 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 17-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 90; 201; 13

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ, च डीगढ़ I N T H E I N C O M E T A X A P P E L L A T E T R I B U N A L D I V I S I O N B E N C H , “ B ” , C H A N D I G A R H B E F OR E SH R I N . K . SA I N I , V I C E P R E SI D E N T & S H R I S U D H A N S HU SR I V A S T A V A , J U D I C I A L M E M B E R आयकर अपील सं./ ITA No. 1479/C H D / 2 0 1 9 नधा रण वष / Assessment Year : 2 0 1 1 - 1 2 Sh. Kapoor Singh, C/o CA Ajay Kumar Jain SCO 80-81, 4 th Floor, Sector 17-C, Chandigarh बनाम The ITO, Ward-4, Panchkula थायी लेखा सं./PAN NO: AADCB8461A अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA No. 1480/C H D / 2 0 1 9 नधा रण वष / Assessment Year : 2 0 1 1 - 1 2 Sh. Gian Singh, C/o CA Ajay Kumar Jain SCO 80-81, 4 th Floor, Sector 17-C, Chandigarh बनाम The ITO, Ward-4, Panchkula थायी लेखा सं./PAN NO: CGQPS9312B अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA No. 1481/C H D / 2 0 1 9 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Sh. Gurmail Singh, C/o CA Ajay Kumar Jain SCO 80-81, 4 th Floor, Sector 17-C, Chandigarh बनाम The ITO, Ward-4, Panchkula थायी लेखा सं./PAN NO: BNBPS6729P अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA No. 1482/C H D / 2 0 1 9 नधा रण वष / Assessment Year : 2 0 1 1 - 1 2 Sh. Hardev Singh, C/o CA Ajay Kumar Jain SCO 80-81, 4 th Floor, Sector 17-C, Chandigarh बनाम The ITO, Ward-4, Panchkula थायी लेखा सं./PAN NO: CXWPS8308A अपीलाथ /Appellant यथ /Respondent ITA Nos. 1479 to 1483-Chd-2019- Sh. Kapoor Singh and Others, Chandigarh 2 आयकर अपील सं./ ITA No. 1483/C H D / 2 0 1 9 नधा रण वष / Assessment Year : 2 0 1 1 - 1 2 Sh. Sham Singh, C/o CA Ajay Kumar Jain SCO 80-81, 4 th Floor, Sector 17-C, Chandigarh बनाम The ITO, Ward-4, Panchkula थायी लेखा सं./PAN NO: CAWYPS4031B अपीलाथ /Appellant यथ /Respondent नधा रती क ओर से/Assessee by : Sh. Ashok Goyal, CA राज व क ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr. DR स ु नवाई क तार$ख/Date of Hearing : 23.03.2022 उदघोषणा क तार$ख/Date of Pronouncement : 23.05.2022 आदेश/Order P er Ben c h : T he se f i ve a p pe a ls fil e d by t h e c a p t io n ed as s e s s e es a r e ha vi ng i de nt ic al i s s ue s a nd, t h e re fo r e, w e r e he ar d t o ge t her a nd a re b e i n g di s po se d o f f by t h i s co mm o n or d er for t he s ak e o f co nv e n i enc e . 2. 0 F or th e s a ke o f co nve ni en c e , IT A N o . 1 479 /C h d / 201 9 in t he c a s e o f S h. K ap oo r S i ng h i s t a k en a s th e le a d c a s e. In thi s c a s e , t he re tu rn o f i nc o me w a s f il e d d ec l ar in g a n i n c o m e o f Rs . 28, 5 6 , 450 / - fo r a s s es s m en t ye a r 2 0 11 - 1 2 a nd s ub se q u e nt l y t he c a s e w a s s e l e c t ed fo r s c rut i n y un de r CA S S . T he as s e s s e e had d e c la re d i nc o m e fro m i n t e r e st on l a n d c o mp e n sa t io n. The r e a ft e r , a det a i l e d q ue s t i o n na ir e w a s i s s ue d a n d i t w as s e en du r i n g t h e co urs e o f as s e s s me nt pr oc ee di n gs t ha t t he as s e s s ee h a d de c la re d i n t e r e s t on e nh a nc ed c o mp e n sa t io n b y de c l ar i n g R s . ITA Nos. 1479 to 1483-Chd-2019- Sh. Kapoor Singh and Others, Chandigarh 3 28 , 5 6, 4 49 /- as ta x a bl e u /s 3 4 o f t he I nc o m e T a x A c t, 1 9 61 (h e r e i n a f te r c al l e d ' t h e A c t ' ) an d fur th er a n i nt e r es t o f R s . 1 , 8 7, 79, 45 5/ - w as c la i me d as e x e m p t. Th e as s e s s ee h a d c l a i me d re fu n d o f R s . 14, 3 1, 3 30 / -. It fu rt he r no ti c ed b y t he A s se s s i ng o ffi c er t h at t he as s e s s ee , al on gw it h hi s f a m il y ha d r e c e i ve d Rs . 1 0, 3 4, 32 , 9 45/ - as p ri n ci p a l a mo u n t a nd R s. 10 , 8 1, 7 9, 52 5/ - as i nt e r es t o ut o f w h i c h t he a s s es s ee ’s s h a re c a me t o R s. 2, 06 , 86, 5 89 /- a s p ri n c i pa l a nd Rs . 2, 16, 3 5, 90 5/ - a s i n t e re s t o n la nd c o mp e n sa t io n. T he a s s e s s ee w a s r eq ui r e d t o e xp l a i n a s t o w hy t h e i nt er es t r e c e i ve d a m o un t i n g t o Rs . 2, 16, 3 5, 9 05 / - ma y n ot b e t ax e d i n t er ms o f p ro vi s i o ns o f s e c t i on 5 6 ( 2) ( i i i ) o f th e A ct . T h e as s e s s ee r el i e d on t h e j u dg e me n t o f t h e H o n 'bl e A p e x C o ur t in t h e ca s e o f C I T V s. G ha ns h ya m H U F 3 15 IT R 1 ( S C ) a n d s ub m i tt e d t ha t i n v ie w o f t h a t j ud g e m e nt c o mpu ta t io n h a d b e e n ma d e a n d r e fun d h ad b e e n cl a i m ed a nd t ha t f u rt h e r n o t a x w as i mp os a b l e . H ow ev e r, t he A sse s si ng o f fi ce r di d no t a c ce pt t he as s e s s ee ’s con te nt i on a nd c o m pl e t e d t h e a ss e ss me nt a t a t ot al i nc o me o f Rs . 1, 10 , 5 1, 2 68 /- . 2. 1 O n i d e n t i c a l r e a s o ni n g, t he a s s e s s me nt o f fo u r o t h e r a s s ess e es w er e c o m p l e t e d as un der :- S . N o . IT A N o . I n t h e c a s e o f R e t u r n e d i n c o m e (i n R s . ) A s s e s s e d i n c o m e ( i n R s . ) 1 1 4 8 0 / C h d / 2 0 1 9 G i a n S in g h 2 8 , 5 6 , 4 4 9 /- 1 , 1 0 , 6 2 , 3 3 3 /- 2 1 4 8 1 / C h d / 2 0 1 9 G u rm a i l Si n g h N i l 1 2 , 7 3 , 3 9 , 9 3 0 / - 3 1 4 8 2 / C h d / 2 0 1 9 H a r d e v S in g h 2 8 . 5 6 . 4 4 9 / - 1 , 1 0 , 1 8 , 0 19 / - ITA Nos. 1479 to 1483-Chd-2019- Sh. Kapoor Singh and Others, Chandigarh 4 4 1 4 8 3 / C h d / 2 0 1 9 Sh a m S in g h 2 8 , 5 6 , 4 4 9 /- 1 , 1 0 , 4 5 , 3 5 1 /- 2. 2 A ggr i e v e d w i th t he s e a dd i t io ns , th e as s e s se e s ap pr o ac he d t he Ld . F i rs t A pp el l a t e A ut h o r i t y c h a l l e ngi n g t h e a d di t i o ns an d L d. CIT (A ) up hel d t h e a d di t io ns ma de b y th e A s s e ss in g o f fi ce r b u t d i r e c t ed t he be n e fi t o f TD S t o b e g iv en t o t he as s e s s ee s . 3. 0 A ga in s t t hi s ord er o f t he Ld. CI T( A ) , th e a s s ess e es h av e no w a pp r o ac he d th is Tr i b un a l a nd h a v e r ai s e d th e fo l l owi n g g ro u n ds o f a pp e a l : - 14 79/ C hd/ 2 0 1 9 1. T hat t h e Id CIT ( A) ha s wr o n gl y c o n f ir m e d t h e t ax ab i l i t y of In te r e st o f Rs 1, 08, 17 , 9 5 2/ - on e nh an ce d c om p e ns at i on w it ho u t a pp r e ci a t i ng t he f ac t th at t he i n t e r e s t un d er s e c t i o n 28 o f L a n d ac q ui s i ti on Ac t i s p ar t a nd p a r ce l of l a n d c om pe ns at io n & s a m e is ex e m pt un der s e ct i on 10 ( 37 ) of I nc om e T ax Ac t 2. T hat th e l ear n e d CI T ( A) ha s wr o ng l y i nv o ke t he pr ov is i o n s of S ec t io n 5 6( 2) ( v i i i ) o n i nt er e s t on l an d c om p en s a t i o n wi t h ou t ap pr e c ia ti n g t h e f ac t t ha t t he a m e n d m e n t t hr o ug h F i n an ce Ac t 20 09 has no t ch a n ge d t h e c ha ra ct e r o f c o m pe ns at i o n & i nt er e s t is pa r t a n d par c e l o f c om pe ns at i on as pe r j ud g m e n t s gi v e n by Su pr e m e C our t . 14 80/ C hd/ 2 0 1 9 1. T hat t h e Id CIT ( A) ha s wr o n gl y c o n f ir m e d t h e t ax ab i l i t y of In te r e st o f Rs 1, 08, 17 , 9 5 2/ - on ITA Nos. 1479 to 1483-Chd-2019- Sh. Kapoor Singh and Others, Chandigarh 5 e nh an ce d c om p e ns at i on w it ho u t a pp r e ci a t i ng t he f ac t th at t he i n t e r e s t un d er s e c t i o n 28 o f L a n d ac q ui s i ti on Ac t i s p ar t a nd p a r ce l of l a n d c om pe ns at io n & s a m e is ex e m pt un der s e ct i on 10 ( 37 ) of I nc om e T ax Ac t 2. T hat th e l ear n e d CI T ( A) ha s wr o ng l y i nv o ke t he pr ov is i o n s of S ec t io n 5 6( 2) ( v i i i ) o n i nt er e s t on l an d c om p en s a t i o n wi t h ou t ap pr e c ia ti n g t h e f ac t t ha t t he a m e n d m e n t t hr o ug h F i n an ce Ac t 20 09 has no t ch a n ge d t h e c ha ra ct e r o f c o m pe ns at i o n & i nt er e s t is pa r t a n d par c e l o f c om pe ns at i on as pe r j ud g m e n t s gi v e n by Su pr e m e C our t . 14 81/ C hd/ 2 0 1 9 1. T hat t h e Id CIT ( A) ha s wr o n gl y c o n f ir m e d t h e t ax ab i l i t y of In te r e st o f Rs 1, 26, 68 , 1 1 5/ - on e nh an ce d c om p e ns at i on w it ho u t a pp r e ci a t i ng t he f ac t th at t he i n t e r e s t un d er s e c t i o n 28 o f L a n d ac q ui s i ti on Ac t i s p ar t a nd p a r ce l of l a n d c om pe ns at io n & s a m e is ex e m pt un der s e ct i on 10 ( 37 ) of I nc om e T ax Ac t 2. T hat th e l ear n e d CI T ( A) h as w ro ng l y i nv o ke t he pr ov is i o n s of S ec t io n 5 6( 2) ( v i i i ) o n i nt er e s t on l an d c om p en s a t i o n wi t h ou t ap pr e c ia ti n g t h e f ac t t ha t t he a m e n d m e n t t hr o ug h F i n an ce Ac t 20 09 has no t ch a n ge d t h e c ha ra ct e r o f c o m pe ns at i o n & i nt er e s t is pa r t a n d par c e l o f c om pe ns at i on as pe r j ud g m e n t s gi v e n by Su pr e m e C our t . 14 82/ C hd/ 2 0 1 9 1. T hat t h e Id CIT ( A) ha s wr o n gl y c o n f ir m e d t h e t ax ab i l i t y of I n te r es t o f Rs 1 , 0 8, 17, 9 5 2/ - on e nh an ce d c om p e ns at i on w it ho u t a pp r e ci a t i ng t he f ac t th at t he i n t e r e s t un d er s e c t i o n 28 o f L a n d ITA Nos. 1479 to 1483-Chd-2019- Sh. Kapoor Singh and Others, Chandigarh 6 ac q ui s i ti on Ac t i s pa r t a nd p a r ce l of l a n d c om pe ns at io n & s a m e is ex e m pt un der s e ct i on 10 ( 37 ) of I nc om e T ax Ac t 2. T hat th e l ear n e d CI T ( A) ha s wr o ng l y i nv o ke t he pr ov is i o n s of S ec t io n 5 6( 2) ( v i i i ) o n i nt er e s t on l an d c om p en s a t i o n wi t h ou t ap pr e c ia ti n g t h e f ac t t ha t t he a m e n d m e n t t hr o ug h F i n an ce Ac t 20 09 has no t ch a n ge d t h e c ha ra ct e r o f c o m pe ns at i o n & i nt er e s t is pa r t a n d par c e l o f c om pe ns at i on as pe r j ud g m e n t s gi v e n by Su pr e m e C our t . 14 83/ C hd/ 2 0 1 9 14 83/ C hd/ 2 0 1 9 1. T hat t h e Id CIT ( A) ha s wr o n gl y c o n f ir m e d t h e t ax ab i l it y of I n te r es t o f Rs 1 , 0 8, 17, 9 5 2/ - on e nh an ce d c om p e ns at i on w it ho u t a pp r e ci a t i ng t he f ac t th at t he i n t e r e s t un d er s e c t i o n 28 o f L a n d ac q ui s i ti on Ac t i s p ar t a nd p a r ce l of l a n d c om pe ns at io n & s a m e is ex e m pt un der s e ct i on 10 ( 37 ) of I nc om e T ax Ac t 2. T hat th e l ear n e d CI T ( A) ha s wr o ng l y i nv o ke t he pr ov is i o n s of S ec t io n 5 6( 2) ( v i i i ) o n i nt er e s t on l an d c om p en s a t i o n wi t h ou t ap pr e c ia ti n g t h e f ac t t ha t t he a m e n d m e n t t hr o ug h F i n an ce Ac t 20 09 has no t ch a n ge d t h e c ha ra ct e r o f c o m pe ns at i o n & i nt er e s t is pa r t a n d par c e l o f c om pe ns at i on as pe r j ud g m e n t s gi v e n by Su pr e m e C our t . 4. 0 A t t he o ut s e t, t he L d. A ut h or i s e d R e pre s e n t a t i ve (A R) s u b mi t t e d t ha t t h er e w a s s ubs t a n t i a l d e l a y in fi l i n g t he c a pt i o ne d fi ve a pp e a ls w hi ch w a s as un de r : - S . N o. IT A N o . In t h e ca s e o f D e l ay ( in N o . o f da ys ) 1 14 79/ C hd / 2 0 1 9 K ap o or S i ng h 1 4 98 ITA Nos. 1479 to 1483-Chd-2019- Sh. Kapoor Singh and Others, Chandigarh 7 2 14 80/ C hd / 2 0 1 9 G ia n S i ng h 1 4 98 3 14 81/ C hd / 2 0 1 9 G ur m ai l S i n g h 1 1 40 4 14 82/ C hd / 2 0 1 9 H ar de v S i ng h 1 4 98 5 14 83/ C hd / 2 0 1 9 S ha m S i n gh 1 4 98 4. 1 T he Ld . A R s u b mi t te d t h at t he d el a y i n fi li n g the c ap ti o n e d a pp e a l s w a s fo r th e re as o n t h a t a l l t h e a s s es s e e s wer e ag r i cu lt ur i s t s a nd w er e i l l i t er a t e an d t h e y ha d n o kn ow l ed ge a b ou t t he i n t r ic a c i e s o f t he In c o m e T a x L aw a nd, t h e re fo r e, t h e a p pe al s c o ul d n ot b e fil e d i n t i m e a nd t he s e a s se s s e es w er e a l s o un a w a re t ha t t h e a p pea ls o n m e r i ts a l r ea dy ha d be e n di s m i s s ed by t h e L d. C IT ( A ). Th e L d. A R d re w ou r at t e n ti on t o t he D e l a y Co nd o n at i on A pp l i ca ti o n s a l on gw i t h A f fi d avi ts fi l ed i n a ll t h e a pp e a l s a n d s ub m i t t e d t h a t th e as s e s s ee s c a m e t o k now o f t h e d i s mi s s a l o f t he ir a pp e a ls onl y on re c e i pt o f n ot i c es o f d e man d u/ s 2 2 1 o f th e In c o m e Ta x A c t , 19 61 a nd i t w as o nl y a ft er t ha t th e a s s es s e e s t ook s ui t a b l e s t ep s fo r fi li ng t he a p p ea l s be for e t h e Tr i bu na l . It w as s ub m i tt e d t h at n o a ss e ss e e w ou l d s t an d t o b e ne fi t fr o m l a te fi l i ng o f t h e a pp e a l s a nd i f t he a s s e s se e s ar e no t pe r m i t t e d t o b e h ea r d o n me ri t s be c aus e o f th e d e l a y in fi l i n g o f t he a p p ea l s, t he re w il l be gr os s m is c a r r i a g e o f j us t ic e . T he L d . A R al s o s ub mi t t e d tha t t he L d. CI T (A ) ha d no t fo l l ow e d t h e o rd e r o f t h e j u ri s di ct i o na l Be nc h o f th e IT A T i . e . IT A T C ha n d i g ar h, w hi ch w as i n f a v o ur o f t h e a s s es s ee, a nd, t h e r e fo re , ITA Nos. 1479 to 1483-Chd-2019- Sh. Kapoor Singh and Others, Chandigarh 8 t he a s se s s e es ha d m er it s c ov e re d i n t hei r fa vo u r b ut t h e s am e c o ul d n o t be a rg ue d, i f t he de l ay i s n ot c o nd o ne d. T he L d. A R pr a y e d t ha t t h e a pp e a l s o f t h e as s e s s ee be a d m it t e d o n me r i t s b y c on do n in g th e d e l a y w hi ch w a s b ot h u n i nt e nt io na l a s w e l l a s due t o l ack o f k n ow l ed ge o f t h e c or r e c t p r oc ed ur e of l a w by th e a s s es s e es . 4. 2 O n me ri ts o f t h e ca s es , th e Ld . A R s u b mi t t e d t ha t t he f a c ts o f t h e c as e s w e re i de nt i c a l t o t h e fa c t s in t he c a se o f S hri B ha r a t Bh us h a n , S i rs a V s . P CI T an d o th e r s i n I T A N os . 5 97/ C hd /2 0 1 8, 59 8/ Ch d/ 2 0 18 , 59 9/ C h d/ 2 0 1 8, 60 0/ Ch d/ 20 18 a nd 60 2/ Ch d/ 20 1 8, w her ei n vi d e c o m m o n or d e r da t ed 11 . 0 1. 2 01 9 , t he Ch a n di ga r h Be nc h o f t h e T ri bu na l ha d he l d i de nt ic al i s s ue i n fa vo u r o f t h e a s s e ss e e s . H e re li ed o n t he a fo re s a i d or d e r a nd s ub m i t t e d t ha t th e ap p e a l s o f t h e as s e s s ee ma y b e al l ow e d on m er i t s 5. 0 P e r c on t r a , t h e L d. S r . D e pa r t m e n t a l Re pr es e nt at i v e (S r . D R) ve h e me n t l y op pos e d t he a ppl ic a t i o n s for c o nd o n at i on o f de l a y a n d s ub m i tt e d t h a t t he or d e rs p a s s ed b y t he L d. CI T (A ) w e re n o t r e c e i v e d ba c k in t he o ff i c e o f t he C I T( A ) a n d s o i t c o ul d not be s ai d t h a t t he s a m e ha d no t be e n r e c e i v ed b y t h e a s s es s e e s . It w as fu rt h e r s u b m i t t e d th at th e di s pa t c h r e g i s te r o f t he o ff i c e o f t he CI T ( A ) a ls o p r ov e s t h a t t h e i mpu gne d o rde rs h ad be e n d i s pa t c h e d an d , t he r e f o re , t he a s s es s e es c on t e n t i o n re ga r di ng n on -r e c e ip t o f t he o rde rs f or t he p ur p os e o f c on do na ti on o f del a y w a s a me re a ft e r th ou gh t. I t w as f u rt h e r su b mi t t e d ITA Nos. 1479 to 1483-Chd-2019- Sh. Kapoor Singh and Others, Chandigarh 9 t ha t t h e a s s e s s ee s bei ng t he ag ri cu l t u ri s t s a nd i l li t e ra t e pe rs o ns w ou l d no t c a l l for a l e n i e n t v i e w be i n g t a ke n in t hi s r eg a rd be c a u s e al l pe rs o ns a re e q u a l i n t h e ey es o f l a w . T h e L d. S r . D R s ub mit t e d t h a t th e a s s es s e es a ppl i c a t i o ns for c o n d o na t i o n o f d e l a y be d i s mi s s ed a t th e v e r y t hr e s ho l d an d a l t e r na t i v e l y t he o r de r s o f th e Ld. CI T (A ) o n m er i t m ay be up h e l d. 6. 0 We ha v e h e a r d t he ri va l s ub m is s i on s a nd ha v e a ls o pe r us e d t h e m at er ia l o n r e c o rd. T h e fa c t s o f t h e c a s e ar e no t i n d is p u t e an d t h e o nl y a s pe c t to b e c o ns i d e re d i n i t i a l l y i s re g ar d i n g t h e c o n d on a t io n o f de l a y . I t w i ll be w or th w h il e a t t h i s j u n ct u r e t o r e pr od uc e the a pp l i c a ti on r ec e iv e d fo r c on d i t i on o f de l ay i n o ne o f t he c a s e i. e . i n the c as e o f S hri K a p ur S i ng h a n d t h e s a me i s be in g r e p r od u ce d h e re in u n de r for r ea dy re fe r e nc e: - “1. That the order of CIT (A) dated 06.08.2015 was received on 23.09.2019. In fact the original order dated 06.08.2015 was not received and subsequently assessee filed a letter to CIT (A) dated 19.09.2019 received in the office of CIT(A) on 19.09.2019mentioning "I have received notice of demand under section 221 of the Income Tax Act, 1961 for the outstanding demand for the assessment year 2011-12 against which I have filed the appeal with your goodself. Since, I am an illiterate person having only source of income from agricultural operations and I was not aware of the intricacies of income tax matters, as such did not follow up the status of appeal proceedings from the counsel. On receipt of the said demand notice from Income Tax office for deposit of pending demand, I contacted my counsel. Then, it has come to my knowledge that the office of your goodself has passed order against my appeal which I have never received. ITA Nos. 1479 to 1483-Chd-2019- Sh. Kapoor Singh and Others, Chandigarh 10 Hence, you are requested to provide me copy of the order so that I may file the appeal with Hon'ble Tribunal accordingly." 2. That in response to letter detailed above administrative officer of CIT(A) Panchkula vide office letter dated 23.09.2019 received on 23.09.2019sent a copy of the order of CIT(A) in question against which the appeal is filed before ITAT on 18.11.2019 within stipulated time. Further, they have informed that the order was despatched from their office vide order no. 220-221 dated 06.08.2015 by speed post. The assessee has approached the concerned postal authorities to enquiry who had taken the delivery of the order sent through speed post as on 06.08.2015. The concerned post office person has told that they do not have record of delivery belonging to such very old period as this belongs to the period more than 6 months. As such there is no delay in filing of appeal from the actual date of Receipt of CIT A order. 3. That if I take the date of the learned CIT(A)'s order dated 06/08/2015 as date of service on assessee then there is a delay of 1498 days in filing of appeal before ITAT on 18.11.2019. 4. Since I was not aware of the intricacies of income tax matters, as such did not follow up the status of appeal proceedings from the counsel. That on receipt of demand notice from Income Tax office for deposit of pending demand I contacted my counsel and enquired about the appeal status which is detailed above in previous paras. 5. That the assessee has not gained any benefit in late filing of the appeal and is keenly interested to pursue the appeal filed on merits. That a huge demand is raised in this case and if not permitted to persue the matter on merits then it will not be possible for me to deposit the tax even after sale of my total assets. 6. Attention of your honour is further invited to the following decisions of different courts which suggest that if there is no ill intention, the delay should be condoned:- ITA Nos. 1479 to 1483-Chd-2019- Sh. Kapoor Singh and Others, Chandigarh 11 a) Improvement Trust Ludhiana Vs. Ujagar Singh & Ors, Civil Appeal No. 2395 of 2008 of June 9, 2010. b)Jayvantsinh N Vaghelavs ITO, 40 Taxmann.com 491 (Gujarat) c) Paras Rice Mills, Kurukshetravs CIT Karnal, ITA No. 657 of 2009 (P&H) The prayer is for condoning the delay in accordance with the facts and circumstances of the case. Your honor is requested to condone the delay in filing of appeal for 1498 days from the date of CIT (A) order. Though it is once again affirmed that I did not receive the original order of CIT A passed on 16.08.2015 and the same was received only on 23.09.2019.” 6. 1 A l l t he ot he r c a p t i one d a ss e s s e es ha v e fi l e d s im il a r ap p l ic at i o ns fo r c o nd o n a t i o n o f d el ay . A l t ho u g h, t he Ld . S r . D R h a s ve h e m e n tl y op pos e d th e a s s es se es ’ p ra ye rs for c o n d ona t i o n o f de l ay , w e n ot e t ha t m o re o f te n t ha n n o t , t h e H i ghe r Co ur ts ha v e be en li be ra l i n c on d o ni ng t he de l a y. T h e H on ' b l e A p e x C ou r t i n t he c a s e o f B hi vc han dr a S ha n ka r M ore V s . Bal u G a n gar a m M or e & O rs . i n C i vi l A p ea l No. 46 6 9 o f 2 01 9 [a r i s i n g o u t o f S L P (Ci vi l ) N o. 28 9 38 o f 2 01 4] on t h e c on d o na ti on o f de l ay , ha s he l d as un de r : - “ 15. It is a f a i rl y w el l s e t t l e d l a w t hat “ s uf fi c ien t c aus e ” s h o u l d b e g i ve n li be r al c on st r uc t io n s o as to ad v an ce s u s ta in a b l e ju s t i c e wh e n th er e i s n o i na c t io n , no ne gl i g en c e nor w a n t of b on a fi de c o u l d be im pu ta bl e to t he ap pe l l a n t. A f t e r r e fe r r i ng t o v ar i o us j u dgm e nt s , i n B. Ma d h ur i , t h i s Co u rt h e l d as un der : - “ 6. T he e xp r es s i o n “ s u ff i ci e nt c a us e ” us e d i n Se ct i o n 5 o f t he L i m i t a t i o n A ct , 1 96 3 a n d ITA Nos. 1479 to 1483-Chd-2019- Sh. Kapoor Singh and Others, Chandigarh 12 ot h e r s ta tu t e s is e l a s ti c e no u g h t o en abl e t h e c our t s t o a p pl y t he l a w i n a m e a ni ng f u l m ann er whi ch s er v e s t he e n ds o f ju s t i c e. N o ha r d- an d- f as t r u le has be e n or c a n b e l ai d do wn f or de c i d i ng t h e a pp l i ca ti on s f or c on do na t i on o f de l ay bu t ov er t he y e a r s c our t s ha v e r ep ea t e dl y ob s er v e d t h a t a li b e r a l ap pr oac h n e e ds t o b e ad op te d i n su c h m at t e r s s o t h at s u bs t a nt i v e r i ght s of t h e par t i e s ar e n ot de f ea t e d on l y on t h e g r oun d o f d el ay . ” 16 . O bs er v i n g t ha t th e r ul es of l i m i t a ti on ar e n o t m ea nt t o d e s tr o y t he r i gh t s of t h e p ar t ie s , i n N. B al akr i s h n a n v. M . Kr i s hn am ur t h y ( 19 98 ) 7 S C C 12 3, t hi s Cou r t h e l d as un der : - “ 11. R ul es o f l i m it at i o n ar e no t m e ant t o de s t r oy t he r ig ht s o f p ar ti e s . T h ey ar e m e ant t o s e e t ha t par t i es do n o t r e s or t t o d i l a t or y t ac ti c s , but s e ek t he ir r e m ed y p r om pt l y . T he ob j e c t of pr o vi di ng a l eg a l r e m e d y i s to r e pa i r t he d am a ge c a us e d b y r e as on o f l eg a l i n j ur y . T he l a w o f l i m it at i on f i x es a l i f e s p an fo r s uc h l eg al r e m ed y f or t h e r e dr es s of t h e l e g al i n j ur y s o s u ff e r e d. T i m e i s p re c io us an d was t e d t im e wo u l d n e v e r r e v is i t . D u r in g t he e ff l ux of t i m e , ne we r c a us e s wo u l d s pr ou t u p n e c e s s i t at i n g ne we r pe r s ons to s ee k l e g a l r em e dy b y ap pr oac hi ng t he c o u r ts . So a l i f es p a n m u s t be f i xe d f or ea c h r e m e d y . U ne n di n g p e r io d f o r la un c h i n g th e r em e dy m ay l ea d t o un e n d i n g u n c e r t ai n ty an d c ons e qu e nt i al an ar c h y . T he l a w o f l i m i t a t io n i s th u s f o un d ed o n p u b l i c po l i c y. It is e ns hr i ne d i n t h e m ax i m i nt e r es t r e ip u bl ic ae up s i t fi n i s l i t i um (i t i s f o r th e g e n er al we l fa re t h at a per i od b e p ut t o l i ti ga t i on ) . Ru l e s of l im i t at io n ar e n o t m ea nt t o d e s t r oy t h e r ig h t s of th e pa r ti e s. T he y ar e m e ant t o s e e t h at p ar t i e s d o no t r e s or t to di l at or y t ac t i c s b ut s ee k th ei r r e m e d y pr o m p tl y . T h e i de a i s t ha t e v er y le ga l r e m ed y m us t be k e p t a l i v e f or a l eg i s l at iv e l y f i xe d p er i o d o f t im e . ” As po in t e d ou t e ar l ie r , a n ap pe a l u n de r Se c ti on 9 6 C P C i s a s ta tu to r y r i g h t. G e ne r al ly , de l ay s in pr e fe r r i ng a ppe al s ar e r eq u i r ed t o be c on do ne d, i n t he i n te r es t o f j u s ti c e, wh e r e t he r e is ITA Nos. 1479 to 1483-Chd-2019- Sh. Kapoor Singh and Others, Chandigarh 13 no g r os s n e g li ge nc e or de l ib er at e i na ct i on or l ac k o f bo naf id e i s i m p ut a b l e t o t he par t y s ee k i n g c on do na t i on o f de l a y. ” 6. 2 S i mi l a r l y, t h e H on ' bl e A p ex Co u r t i n t he c as e o f N . Ba l a kri s h n a n V s. M . K r is hn a m u r t hy , vi de J u d ge me n t da te d 03. 0 9 . 19 98 , opi ne d t h at a Co u rt k n ow s th at r e fus a l t o co n d on e de l a y w o ul d re su l t for ec l os i n g a s ui t o r f ro m pu t t i n g fo rt h h i s c a u s e. T he r e i s no p re s u mp t i o n th a t de l a y i n a pp ro a c h i n g t h e Co ur t i s a l w ay s de l i b e r a t e. T he C o urt w e nt o n t o op i n e t h a t i n ev e r y ca s e o f de l ay th er e c a n be la pse on t he p a r t o f t he l it i g a n t s co nc e r n ed bu t t ha t a l o n e i s no t en o u gh to t u r n d ow n hi s p l e a a nd s h u t t h e d oo r ag a i ns t hi m. Th e H on' bl e A pe x Co u rt fur th er h el d t ha t i f t he e x p l a na t io n d o e s no t s ma c k o f ma l a fi d e s o r i t is not pu t f or t h a s a pa r t o f a d i l a t o ry s tr at e g y, th e c ou r t s h o ul d s how ut mo s t c ons i de ra ti o n t o t he s u it or . I t w as fu rt he r h e l d t ha t t he re i s n o pr es u m p t i on th at t h e de la y in a p pr oa c h i ng t h e c ou r t i s a l w ays de l i be r a t e a nd t he w o r ds “ s u ff i c i ent c a us e ” u /s 5 o f th e Li mi ta t i on A c t s ho ul d re c ei ve a l i be r al c o ns t ru c t io n s o as t o a dv a n c e s ubs ta nt i a l ju s ti c e. 6. 3 T he r e f o re , o n t he f a ct s o f t he pr e s e n t c a s es a nd ke e pi ng i n vi e w t he ap pl ic a ti o ns s u b mi t t ed by t he c ap t i on e d a s s es s ee s for t h e c on do na ti on o f de l ay a n d re sp ec t ful l y a pp l yi ng t he pr i n c i pl e s l ai d dow n by t h e H on ' b le A pe x Co ur t, a s s ta t e d i n t he p re ce ding p a r a gr ap hs , w e ar e o f t h e c ons i de re d op i n i o n t ha t o n th e fa ct s a n d c i rc u m s ta nc es o f t h e c as e s , t he ex p l a n a t i on fo r d e l a y o ffe re d by t he a ss es s e es c an no t b e s ai d t o s m a c k o f ma l a fi d e s o r t ha t i t w a s put fo rt h a s a p a rt o f d i l a t o ry ITA Nos. 1479 to 1483-Chd-2019- Sh. Kapoor Singh and Others, Chandigarh 14 s t ra t e g y. Th er e f o re , w e d ee m i t a p pr o pr i a t e to c on d on e t h e de l a y i n t h e c as e s o f a l l t h e c a pt i o ne d a ss e s s e es . Th e a p pe a ls a r e ac co rdi ng l y a d mi t te d fo r t he p u rp os e o f he a ri ng o n me ri t s o f t he c a s e. 6. 4 A s fa r th e me ri t s o f th e c as e s a re c o nc e r n e d , it i s s ee n t ha t t h e a s s es s e e ha s fi l ed pa p er bo ok c o n ta i n in g v a r i ou s orde r s o f t he Tr i b u na l w hi ch s u p po r t t h e c a s e o f t he a s s e s se e . H ow ev e r, i t i s fu rt h e r s e en t ha t no p ap er b oo k h as b ee n fi l e d b e f o re us i n a n y o f t he c as e s co nt ai ni ng ba s i s do c u me nt a r y e vi de n c e s w hi c h w o ul d es t a bl is h th e fa c ts o f th e c as e . T h e a s s es s e e s ha ve n o t fi l ed a ny do c u m e nt a r y e v i d e n ce s be fo r e us w hi ch w o u l d s how t he b r ea k- u p o f p ay me n t s re c ei ve d or t h e c o py o f or d e rs p as s e d by t h e c o mp e t e n t a ut ho r it y g ra n t i ng co mp e ns a t i o n o r e v en t he do c u me nt s w h i ch ha s p ro v e d t ha t th e l a n ds i n ques t i o n w e r e c o mp ul s or i l y a c qu i re d o r do c u m e nt s t o p r ov e t h at the l an ds ac q ui re d w er e a g ri c u l tu ra l l an ds . In t h e a bs e nc e o f th e s e doc u me nt s , w e ar e un a bl e t o t a ke a v i e w on t he me r i t s o f t h e a pp ea l s be fo r e u s . H ow ev e r, s i nc e w e h av e a lr e a dy c on d o ne d t he d el a y i n fi l i n g t h e a p pe al s b e for e t he T ri bu na l , i n t h e i n t e r es t o f s u b s ta nt i a l j us t ice , w e r es t o r e t he s e a pp e a l s t o t he fi l e o f L d . F i rs t A pp e l l a t e A u th o r i ty w i t h a di re c ti on t o a dj ud i c a t e t he i s s ue a ft e r g i v i n g d ue co ns i d er a t i on t o t he v a ri ous j ud i c ia l p re c e d e n t s a nd d o cu me nt ar y e vi d e n c e s w hi c h th e a ss e s s e e mi g h t l ik e t o s u b m i t be f ore h i m. N e e dl e s s t o s a y, t he L d. F i rs t A pp e l l a t e A ut h or i t y w i l l a l lo w ad e q u at e o p p or t u ni t y t o t he a ss e sse e s t o p re s en t t he ir ca s es be fo re p roc e e di ng s t o p as s or d er s in a cco r d a n c e w it h l a w . ITA Nos. 1479 to 1483-Chd-2019- Sh. Kapoor Singh and Others, Chandigarh 15 7. 0 In th e f in a l r e s ul t, a l l t h e ap pe a l s s ta n d all ow ed f or s t at i s t i c a l pu r p os e s . O rd er pr on ou nc e d on 23. 0 5. 202 2 . Sd/- Sd/- (N. K. SAINI) (SUDHANSHU SRIVASTAVA) V i c e P r e s i de n t J u di c ia l M e m be r Dated : 23.05.2022 “आर.के.” आदेशक त+ल,पअ-े,षत/ Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. आयकरआय ु .त/ CIT 4. आयकरआय ु .त (अपील)/ The CIT(A) 5. ,वभागीय त न1ध, आयकरअपील$यआ1धकरण, च3डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायकपंजीकार/ Assistant Registrar