TaxTMI 
TaxTMI 
2017 (4) TMI 761
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....the appeal citing the reason advanced for condonation of delay as untenable. He ought to have considered the facts submitted before him in the interest of natural justice. 2. The facts leading to file the present appeal are that the assessee filed appeal before the ld. CIT(A) challenging the various additions and disallowance made by Assessing Officer (AO) in assessment order under section 143(3) dated 27.02.2015. The assessee filed the appeal beyond the prescribed period of time. There was delay of 265 days in filing appeal before ld CIT(A). The delay was not condoned by ld CIT(A), consequently the appeal was not admitted. Thus, aggrieved by the order of ld. CIT(A), the present appeal is filed before the Tribunal. 3. We have heard th....
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....h and every day. The assessee was failed to explained the delay before the ld. CIT(A). Thus, ld. CIT(A) has rejected the contention of assessee for condoning the delay in filing the appeal.. The ld. DR for the Revenue further argued that despite the direction of the Court, the assessee is not file his own affidavit or affidavit of C.A. who represented the assessee before the AO or who had allegedly collected the order directly from the office of AO. 4. We have considered the rival contention of the parties and further gone through the order of ld. CIT(A). The assessment order u/s 143(3) was passed on 27.02.2015 and the appeal before the ld. CIT(A) was filed only on 30.12.2015. Thus, apparently the appeal was not within the prescribed per....
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....and it has defined consequences on the right and obligation of the parties. The provisions and the principle contained in the law of limitation should be adhered by the parties in its strict sense as provided under different provisions of Limitation Act. The Hon'ble Apex Court in B. Madhuri Goud v. B. Damodar Reddy (2012) 12 SCC 693 while discussing the scope of Section 5 of Limitation Act (for condonation of delay in filing of appeal) set the following principles, which may broadly be kept in kind while deciding the application for condonation of delay: i) There should be a liberal, pragmatic, justice-oriented, non- pedantic approach while dealing with an application for condonation of delay, for the courts are not supposed to legalize ....
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....nt factors to be taken into consideration. It is so as the fundamental principle is that the courts are required to weigh the scale of balance of justice in respect of both parties and the said principle cannot be given a total go by in the name of liberal approach. x) If the explanation offered is concocted or the grounds urged in the application are fanciful, the courts should be vigilant not to expose the other side unnecessarily to face such a litigation. xi) It is to be borne in mind that no one gets away with fraud, misrepresentation or interpolation by taking recourse to the technicalities of law of limitation, xii) The entire gamut of facts are to be carefully scrutinized and the approach should be based on the paradigm of ....