TaxTMI 
TaxTMI 
2015 (9) TMI 950
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.... additions, which are as under: a) Disallowance of lease agreement registration of Rs. 52,02,000/-; b) Disallowance of factory license fees of Rs. 24,750/-; c) Disallowance of stamp duty of Rs. 5,99,950/- paid on issue of share certificates; d) Disallowance of employees contribution to Provident Fund; e) Disallowance of employees contribution to ESIC 2. Before us, the learned senior counsel, Shri Farrokh V Irani submitted that there was a delay in filing of appeal before the CIT(A) by 72 days. The reason for condonation of delay before the CIT(A) have been incorporated by the CIT(A) at page 2 of the appellate order, which for the sake of ready reference is reproduced here under: "The Assessee Company is in the business of manufacture....
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....t has also taken immediate steps and has prepared the appeal papers and are being filed along with this application. As can be seen from the aforesaid facts, Your Honour will agree that the delay has not been intentional and had caused for a sufficient and reasonable cause. Under these circumstances, we would solemnly request Your Honour to condone this delay in filing of appeal under Sec. 249(3) of the Income Tax Act. We hope you will accede to our solemn request and admit the enclosed appeal." However, the learned CIT(A) rejected the assessee's contention on the ground that there is no sufficient and reasonable cause for filing appeal after the expiry of statutory time limit. Mr. Irani submitted that the word "sufficient cause" shoul....
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....o know about such a delay, took immediate steps for filing the appeal. The learned CIT(A) held that this is not a reasonable cause and has given catena of case laws that such a delay cannot be condoned. In the matter of condonation of delay, the primary object which is to be seen is that, it should not destroy the rights of the party for a legal remedy. The word ""sufficient cause" has to be construed liberally because primary function of the appellate authority or court is to adjudicate the dispute between the parties and to advance substantial justice. The time limit fixed for filing the appeals is to see where there is dilatory tactics by the parties or to seek their remedy promptly. This proposition has been well explained by the Hon'bl....
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....xpiry of such time a bad cause would transform into a good cause. 11. Rule of limitation are not meant to destroy the right of parties. They are meant to see that parties do not resort to dilatory tactics, but seek their remedy promptly. the object of providing a legal remedy is to repair the damage caused by reason of legal injury. Law of limitation fixes a life-span for such legal remedy for the redress of the legal injury so suffered. Time is precious and the wasted time would never revisit. During efflux of time newer causes would sprout up necessitating newer persons to seek legal remedy by approaching the courts. So a life span must be fixed for each remedy. Unending period for launching the remedy may lead to unending uncertainty an....