2013 (7) TMI 939

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..... This notice of motion has been taken out by the appellant-assessee for condonation of 515 days delay in filing the income-tax appeal. This appeal relates to assessment year 2004-05. 2. The appellant seeks to raise following question as a substantial question of law:- "Whether on the facts and circumstances of the case and in law the Tribunal was right in disallowing the claim of deduction ....

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....f considerable time, consultant informed the appellant that the original order of the Tribunal, which had been misplaced, has been traced as the same was found in another client's file. 5. Learned counsel states that it is on account of the aforesaid mistake and/or negligence on the part of the consultant that the appeal could not be filed within the period of limitation and that the appell....

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.... admitted, this Court may exercise its discretion for condoning the delay. 7. On the other hand, learned counsel for respondent-revenue has opposed the notice of motion. It is submitted that there is gross delay and negligence on the part of the appellant in taking necessary steps within the period of limitation or within reasonable time. 8. In State of West Bengal (supra), the Supreme Court....

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....nterest of justice. The words "sufficient cause" should receive a liberal construction so as to advance substantial justice when no negligence or inaction were imputable to the appellant. 9. Having regard to the following facts:- (i) appellant's appeal raising the same question for the earlier assessment year has been admitted. (ii) the decision of the Special Bench of the Tribunal, w....