2005 (10) TMI 36

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....of the Appellate Tribunal in I.T.A. No.1025/Mds/1999, dated June 11, 2004, the assessee has preferred the appeal and raised the following substantial question of law: "Whether on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in dismissing the appeal filed by the assessee as barred by limitation?" The assessee is the appellant. The assessme....

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.... The Supreme Court in Vedabai alias Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil [2002] 253 ITR 798 held as under: "In exercising discretion under section 5 of the Limitation Act the courts should adopt a pragmatic approach. A distinction must be made between a case where the delay is inordinate and a case where the delay is of a few days. Whereas in the former case the considerat....

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....thin the period prescribed by limitation and explain the delay for such period for the purpose of linking up the circumstances which had caused the delay during the period of limitation and thereafter." Recently, the Allahabad High Court in Ganga Sahai Ram Swarup v. ITAT [2004] 271 ITR 512 has taken the view that a liberal view ought to have been taken by the authority as the delay was only of ....