2015 (2) TMI 404

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....han, Ag.CJ Heard learned counsel for the petitioner. 2. This review petition has been filed praying for review of judgment dated 9.4.2014 in ITA. No.43 of 2014. The Income Tax Appellate Tribunal vide its order dated 29.3.2012 in ITA.No.483/Coch/2010 dismissed the appeal as barred by time. The appeal was filed for the assessment year 1999-2000, which appeal was barred by 1270 days. The Tribunal a....

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....dical certificates produced, was justified in saying, the inordinate delay of 1270 days is not explained with sufficient and convincing material and even otherwise, the so called treatment at Ayurvedic Clinic was not as in-patient and there was enough time for petitioner to approach Tribunal. Want of funds to make litigation cannot be a sufficient case. He was aware of entire proceedings and he ap....

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....nds. He submits that the Apex Court has laid down that the sufficient cause employed by the legislature in Limitation Act is adequately elastic to courts to apply the laws in a meaningful manner which subscribes the ends of justice. He submits that there are sufficient cause for condonation of delay and delay was required to be heard on merits. This Court while dismissing the delay has considered ....