2017 (3) TMI 1519

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.... 2. By virtue of the impugned judgement, the Tribunal has dismissed the appeal of the Assessee against the order of the Commissioner of Income Tax (in short 'the CIT'), dated 27.05.2011. 2.1. The Tribunal refused to entertain the appeal of the assessee, only on the ground that, it was woefully delayed. The period of delay involved being 1631 days, which, according to the Tribunal, was solely attributable to the Assessee's negligence and inaction, and, therefore, could not be condoned. 2.2. The Tribunal, consequently, did not go into the merits of the matter. 3. Learned counsel for the Assessee says that the Assessee is a charitable institution, and therefore, did not have the best legal assistance available to it, on ....

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....aged in the matter, one, Mr.A.Johnson, FCA, was unaware of the fact that an appeal could be filed against the order of the CIT, post the amendment made in Section 253(1)(c) of the Act. 6.2. The reason, we have come to the conclusion that the counsel for the Assessee would have taken instructions from the Assessee in preparing the petition for condonation of delay, is, becuase, the name of the Chartered Accountant is mentioned in the petition. Learned counsel could not have conjured up the name of the Chartered Accountant. There is nothing on record to suggest that the Revenue refuted this averment made in the petition. 6.3. Therefore, the matter has to be appreciated from a different angle, which is, can a litigant be prejudiced on ac....

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.... ago, Maule, J., pointed out in Martindala v. Faulkner, (1846) 2 CB 706 "There is no presumption in this country that every person knows the law: it would be contrary to common sense and reason if it were so". Scrutton, also once said: "It is impossible to know all the statutory law, and not very possible to know all the common law." But it was Lord Atkin who, as in so many other spheres, put the point in its proper context when he said in Evans v. Bartlem, 1937 AC 473 " ...... the fact is that there is not and never has been a presumption that every one knows the law. There is the rule that ignorance of the law does not excuse, a maxim of very different scope and application." It is, therefore, not possible to presume, in the absence of....