TaxTMI 
TaxTMI 
TaxTMI 
2015 (1) TMI 57
X X X X Extracts X X X X
X X X X Extracts X X X X
....s in filing an appeal against an impugned order dated 26.12.20008 passed u/s 143(3)/148 of Income Tax Act, 1961 without appreciating the vehement and detailed arguments and pleadings placed on record. In view of the bonafide, honest, truthful belief and trust on the part of your appellant on his representatives without and intention to cover any ulterior purpose and the circumstances being beyond the control of your appellant, which has caused the unintended and inadvertent delay, the Hon'ble CIT(A)-2, Dehradun, ought to have condoned the delay. The Hon'ble CIT(A)-2, Dehradun be directed to condone the delay." 2. After hearing rival contentions, we hold as follows :- Both the parties agreed that the issue in hand is no more res In....
X X X X Extracts X X X X
X X X X Extracts X X X X
....one delay by enacting section 5 of the Limitation Act, 196, in order to enable the courts to do substantial justice to parties by disposing of matters on merits. The expression "sufficient cause" in section 5 is adequately elastic to enable the courts to apply the law in a meaningful manner, which subserves the ends of justice - that being the life-purpose of the existence of the institution of courts. A justifiably liberal approach has to be adopted on principle. "Every day's delay must be explained" does not imply a pedantic approach. The doctrine must be applied in a rational, common sense and pragmatic manner. The doctrine of equality before law demands that all litigants, including the State as a litigant, are accorded the same t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ven any particular or details in the affidavit as on which date the papers were handed over to the counsel for preparing the appeal and on what occasion the assessee enquired about the progress in preparing the appeal and filing the same." Thus, under such circumstances, the Hon'ble High Court held that there was no sufficient reason or cause to interfere with the order of the Tribunal. This decision is not at all applicable in the present set off facts. - Shree Balaji Woollen Mills vs. Asstt. CIT. In this case there was a delay of 902 days. 2. "These appeals earlier disposed of vide order dated 2.6.2011, were recalled vide order dated 28.9.2012 in MA Nos. 273 & 274/D/2011. The quantum appeal filed by the assessee in ITA No. 1238/D/2....
X X X X Extracts X X X X
X X X X Extracts X X X X
....bunal did not condone the delay. This decision is also not applicable to the facts of the case in-as-much as assessee itself had taken a ground before Ld. CIT(A) for condonation of delay and had filed the petition for condonation of delay - Agricultural Market Committee vs. ADIT (Exemptions-1), Hyderabad. In this case there was a delay of 1500 days in filing appeals. The Tribunal while refusing to condone the delay, inter-alia, observed as under :- "The delay cannot be condoned simply because the assessee's case is hard and calls for sympathy or merely out of benevolence to the party seeking relief. In granting the indulgence and condoning the delay, it must be proved beyond the shadow of doubt that the assessee was diligent and was n....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... earlier, assessee had pointed out that on account of wrong legal advice it did not file appeal before Ld. CIT(A). The assessee's action of filing 154 petitions before AO indicates assessee's plea that he was not negligent. 9. In view of above discussion, we condone the delay in filing the appeal before Ld. CIT(A) and restore the matter to his file for deciding the appeal denovo on merits." 4. Similar view has been taken by the G Bench of the ITA No. 364/Del/2013 order dated 19.12.2013. Consistent with the view taken therein we condone the delay in filing the first appeal before the Ld. CIT(A). 5. Normally in such cases the appeal is restored to the file of CIT(A) for fresh adjudication. But, as the issue as to whether the assess....