Court denies appeal condonation for 435-day delay, stresses timely filing.

The court denied the condonation of a 435-day delay in filing an appeal from the order of the Income Tax Appellate Tribunal. The court found the applicant's explanation for the delay lacking in credibility and emphasized the importance of timely filing appeals as per statutory provisions. Despite arguments for condonation based on substantial justice grounds, the court concluded that the reasons for condoning delays in previous cases were not applicable in this instance. Consequently, the court dismissed the appeal as infructuous, upholding the decision of the Income Tax Appellate Tribunal.

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Issues: Condonation of delay in filing an appeal from the order of the Income Tax Appellate Tribunal.

Analysis:
1. The applicant sought condonation of a 435-day delay in filing an appeal from the order of the Income Tax Appellate Tribunal. The delay was attributed to the applicant becoming aware of the order only in December 2017, resulting in the appeal not being filed within the statutory period.

2. The applicant's counsel argued for the condonation of the delay, citing decisions where delays were condoned based on substantial justice grounds and payment of costs. However, the court noted that the delay explanation provided by the applicant did not inspire confidence as it lacked due care and diligence in filing the appeal promptly upon receiving the order.

3. The court emphasized that the statutory provision mandates the service of orders on the principal officer of the appellant to commence the period of limitation for filing an appeal. The court rejected the argument that the period should commence only upon the officer's knowledge, stating that such a rewriting of the provision is impermissible.

4. Referring to previous judgments where delays were condoned, the court differentiated the present case by highlighting the absence of peculiar circumstances warranting condonation. The court found that the reasons for condoning delays in those cases were not present in the current situation, leading to the rejection of the condonation of the 435-day delay.

5. Ultimately, the court held that the delay in filing the appeal was not bona fide, as the applicant's explanation for the delay lacked credibility. Consequently, the court rejected the Notice of Motion seeking condonation of delay and dismissed the appeal as infructuous, affirming the decision of the Income Tax Appellate Tribunal.

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