TaxTMI 
TaxTMI 
2016 (8) TMI 1242
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....oned as 30.11.2012. However, the appeal is filed before the Tribunal on 15.12.2015. Thus, the appeal of the assessee is time barred by 1050 days. 3. The assessee filed application for condonation of delay in which it is explained that the order of the ld. CIT(Appeals) was received on 30.11.2012 and assessee requested his counsel to file appeal before the Tribunal but since there was a confusion between the assessee and his counsel and due to certain legal complications in the family, the appeal could not be filed on time. The assessee changed the earlier counsel and new counsel informed the assessee that said appeal has not been filed. The assessee filed affidavit in support of the same, further revised affidavit of the assessee is also f....
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....f the assessee on 29.11.2010 thus, has no relevance and co-relation with the above dates. According to the ld. counsel for the assessee, the date of marriage of the daughter of the assessee is 29.11.2010 and soon after her marriage, there was a trouble in her family matters. When the marriage of the daughter of the assessee was solemnized prior to filing of the appeal before ld. CIT(Appeals) and according to the version of the assessee, the matrimonial discord started soon after marriage, such reason was also there with the assessee at the time of filing of the appeal before ld. CIT(Appeals), because the assessee filed appeal before ld. CIT(Appeals) on 24.01.2012 therefore, the dispute in the family of daughter of the assessee has no releva....
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....ented by any sufficient cause for not filing the appeal before the Tribunal within the period of limitation. Thus, the explanation given by the assessee does not inspire confidence and would not disclose any sufficient and good reason for explaining the delay in filing appeal before the Tribunal. 6. It would be appropriate to refer to some of the judicial pronouncements on the issue of delay in filing the appeals. In the case of Hind Development Corpn. v. ITO[1979] 118 ITR 873, the Calcutta High Court held that a Tribunal can condone the delay if there was sufficient cause for the delay in the submission of the appeal. In the case of Vedabai alias Vijayanatabai Baburao Patil v. Shantaram Baburao Patil [2002] 253 ITR 798' (SC), where i....