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2016 (7) TMI 24

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....after referred to as 'the Act'). 2. Before going into the merits of the case, the Revenue has pleaded for condonation of delay of 249 days in filing the appeal and explained the reasons and filed the affidavit. 3. The ld. Authorised Representative of the assessee seriously objected to the condonation of delay as the department has filed affidavit without any reasonable cause and filed written submissions as under:- "This Departmental appeal was filed by the appellant after a delay of 249 days. The reason for delay is non availability of the judicial file for the earlier assessment year 2009-2010 which was relied on by the Commissioner of Income Tax (Appeals) in the present order. The assessee respectfully submits that no appeal as filed ....

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...., Chennai and well acquainted with the facts and circumstances of the case. 3. It is submitted that the order of the learned Commissioner of Income Tax (Appeals) - VII, Chennai was passed in ITA No.248/13-14 dated 03.07.2014 for the assessment year 2010-11. The order of the learned CIT(A)- VII was communicated on 21.08.2014. In that order, the learned ClT(A) had placed reliance on the order of his predecessor in the assessee's own case for the assessment year 2009-10 (ITA NO.643 I 11-12 dated 27.11.2012). In order to process the order under consideration pertaining to the assessment year 2010-11, the fate of the earlier order of the learned CIT(A), for the assessment year 2009-10, was required to be ascertained. However, due to decentr....

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.... stand to benefit by lodging late appeal'. 6. It is also submitted that the Hon'ble Jurisdictional High Court's decision in the case of Saiyana Warehouse (P) Ltd. V. ACIT, Com. Cir.-VI{1), Chennai (TCA No.463 of 2014) may be taken of. 7 Kind attention is also invited to the Third Member order of the Hon'ble Chennai Tribunal in a trust case, viz., MIs. People Education and Economic Development Society (PEEDS) (100 ITD 87) (Chennai)(TM), wherein, delay of 617 days was condoned after the reason for the delay was sufficiently explained. 8. In view of the above, it is prayed that the delay in filing the appeal may be condoned u/s. 253(5) of the I.T. Act, 1961 and the appeal may be heard on merits''. At the time of hearing, th....

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....w of doubt that the appellant was diligent and was not guilty of negligence, whatsoever. The sufficient cause within the contemplation of the limitation provisions must be a cause which is beyond the control of the party invoking the aid of the provisions. The cause for the delay in filing the appeal, which by due care and attention, could have been avoided, cannot be a sufficient cause within the meaning of the limitation provision. Where no negligence or inaction, or want of bonafides can be imputed to the appellant, a liberal construction of the provisions has to be made in order to advance substantial justice. Seekers of justice must come with clean hands. 5. In our opinion the circumstances explained in the condonation petition could....