2017 (5) TMI 581

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....10 and the consequential order dated 30.10.2012 (Annexure A-3) in MA 1/CHD/2012, for the assessment year 2006-07, claiming the substantial questions of law as mentioned in para 14 of the appeal. 2. The facts necessary for adjudication of the present appeal as narrated therein may be noticed. The appellant filed his return of income on 28.7.2006 declaring the income at ` 1,77,770/-. His case was taken up for scrutiny and notice under Section 143(2) of the Act was issued on 28.7.2007. The appellant filed reply to the said notice. The Assessing Officer vide assessment order dated 30.12.2008 (Annexure A-1) framed the assessment under Section 143(3) of the Act at ` 61,29,770/-. Feeling aggrieved, the assessee filed an appeal before the Commissi....

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....ration in this appeal is whether there is sufficient cause for condonation of delay of 326 days in filing and 1334 days in refiling the appeal. 5. Examining the legal position relating to condonation of delay under Section 5 of the 1963 Act, it may be observed that the Supreme Court in Oriental Aroma Chemical Industries Ltd. v. Gujarat Industrial Development Corporation and another, (2010) 5 SCC 459 laying down the broad principles for adjudicating the issue of condonation of delay, in paras 14 & 15 observed as under:- "14. We have considered the respective submissions. The law of limitation is founded on public policy. The legislature does not prescribe limitation with the object of destroying the rights of the parties but to ensure that....

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....ctive test. Therefore, no two cases can be treated alike. The statute of limitation has left the concept of "sufficient cause" delightfully undefined, thereby leaving to the Court a well-intentioned discretion to decide the individual cases whether circumstances exist establishing sufficient cause. There are no categories of sufficient cause. The categories of sufficient cause are never exhausted. Each case spells out a unique experience to be dealt with by the Court as such."   It was also recorded that:- "For the aforestated reasons, we hold that in each and every case the Court has to examine whether delay in filing the special leave petition stands properly explained. This is the basic test which needs to be applied. The true gui....

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....of delay on exercising judicial discretion on individual facts involved therein. There does not exist any exhaustive list constituting sufficient cause. The applicant/petitioner is required to establish that inspite of acting with due care and caution, the delay had occurred due to circumstances beyond his control and was inevitable. 9. According to the learned counsel for the appellant, after the disposal of the appeal on 25.11.2011 by the Tribunal, the appellant moved an application for recalling the order dated 25.11.2011 before the Tribunal. The said application was dismissed by the Tribunal. Thereafter, the appellant filed the present appeal which was belated by 326 days. Further, there was a delay of 1334 days in reifling the presen....