Appeals Dismissed for Delay in Filing - Importance of Justification for Delays

The appeals against a common order of CIT (Appeals) were dismissed due to a delay of three years, six months, and 17 days in filing for assessment years 1984-85, 1985-86, and 1986-87. The delay, attributed to the demise of the counsel and engagement of a new counsel, was not supported by a satisfactory explanation. Despite relying on the principle of substantial justice over technicalities, the Tribunal emphasized the importance of providing detailed explanations for delays. Referring to precedent cases, the Tribunal held that not every delay can be condoned without proper justification, leading to the dismissal of the appeals as out of time.

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Issues:
1. Delay in filing appeals for assessment years 1984-85, 1985-86, and 1986-87.
2. Condonation of delay due to the demise of the counsel and subsequent engagement of a new counsel.
3. Legal principles governing the condonation of delay in filing appeals.

Detailed Analysis:
1. The appeals were filed against a common order of CIT (Appeals) dated 18-11-1988, with a delay of three years, six months, and 17 days. The assessee sought to condone the delay, attributing it to the demise of their counsel and subsequent engagement of a new counsel. The delay was not supported by an affidavit and lacked a satisfactory explanation for the gap between the knowledge of non-filing of appeals and the actual filing date.

2. The assessee relied on the decision in Collector, Land Acquisition v. Mst. Katiji [1987] 167 ITR 471, emphasizing the need for substantial justice over technicalities. However, the Tribunal found that the delay was not properly explained, citing the need for a detailed explanation for each day of delay. The Tribunal referred to the case of J.B. Advani & Co. (P.) Ltd. v. R.D. Shah, CIT [1969] 72 ITR 395, where the Supreme Court refused to condone a delay of about 45 days, emphasizing the importance of providing a satisfactory explanation for delays.

3. The Tribunal rejected the plea for condonation of delay, highlighting that not every delay can be condoned without a proper explanation. While acknowledging the decision in Mst. Katiji's case, the Tribunal emphasized that each case must be considered on its merits. Referring to the case of CWT v. Meghji Girdharilal [1989] 177 ITR 294, the Tribunal held that the delay in filing the appeals had not been satisfactorily explained, leading to the dismissal of the appeals as out of time. The appeals were ultimately dismissed, emphasizing the need for a detailed and satisfactory explanation for delays in filing appeals.

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