The assessee was a Government body and against the order passed by the Assessing Officer under section\u00a0201(1)\u00a0and\u00a0(1A)\u00a0of the\u00a0Income-tax Act, 1961. The Commissioner (Appeals) dismissed the appeal on the ground that there was a delay in filing the appeal without any reasonable cause. On appeal ITAT held, \u201cSufficient cause\u201d for the purpose of condonation of delay should be interpreted with a view to even-handed justice on the merits in preference to an approach which scuttles a decision on the merits. Further the power to condone the delay is conferred with a view to enable the courts to do substantial justice to litigants by disposing of cases on the merits. Considering the totality of the facts and circumstances of the case, the delay was to be condoned and matter remanded to the Commissioner (Appeals) for deciding on the merits after giving due opportunity of hearing to the assessee.( AY.2010-11, 2014-15\u00a0)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 246A : Appeal to commissioner (appeals)\u2014limitation for filing\u2014 condonation of delay\u2014deduction of tax at source\u2014failure to deduct \u2014government organisation\u2014\u201dsufficient cause\u201d\u2014delay condoned-Matter remanded to CIT(A).<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7552","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1XO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7552","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=7552"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7552\/revisions"}],"predecessor-version":[{"id":7553,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7552\/revisions\/7553"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7552"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7552"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}