2018 (10) TMI 792

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....013-14 and 2014-15. 2 Primarily, there was a delay in filing these appeals before the CIT(A) which is enumerated hereinbelow: S. No Branch Name Appeal No. AY Form Qtr Date of filing appeal before CIT(A) No of days delay Amount involved 1 Pandalam ITA 341/COCH/201S 201314 24Q Q4 18-02-2016 666 60,400.00 2 ITA 342/COCH/2018 201314 27Q Q3 18-02-2016 638 5,000.00 3 ITA 343/COCH/2018 201415 24Q Q1 1S-02-2016 663 5,500.00 4 ITA 344/COCH/2018 201415 24Q Q2 18-02-2016 663 17,000.00 5 ITA 345/COCH/2018 201415 24Q Q3 18-02-2016 663 13,000.00 6 Kumbanad ITA 346/COCH/201S 201314 24Q Q2 26-02-2016 913 3,000.00 7 ITA 347/COCH/2018 201314 26Q Q3 26-02-2016 913 2,300.00 8 ....

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....18 201516 27Q Q2 17-02-2016 395 7,000.00 28 Thiruvalla RS Road ITA 368/COCH/2018 201314 26Q Q4 24-02-2016 729 12,200.00 29 ITA 369/COCH/2018 201314 24Q Q4 24-02-2016 729 12,200.00 30 ITA 370/COCH/2018 201314 27Q Q4 24-02-2016 594 12,200.00 31 ITA 371/COCH/2018 201415 24Q Ql 24-02-2016 670 10,200.00 32 ITA 372/COCH/2018 201415 27Q Ql 24-02-2016 785 5,960.00 33 Choonad ITA 373/COCH/2018 201314 24Q Q2 08-02-2016 750 4,000.00 34 ITA 374/COCH/2018 201415 24Q Ql 08-02-2016 656 4,000.00 35 ITA 375/COCH/2018 201415 24Q Q2 08-02-2016 664 1,500.00 36 ITA 376/COCH/2018 20141S 24Q Q3 08-02-2016 656 3,000.00 37 ITA 377/COCH/2018 201415 26Q Ql 08-02-2016 664 ....

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....e appeals is running against the assessee and there must be proper explanation in the condonation petitions that it was taking steps to expedite the filing of the appeals before the CIT(A). The reason explained by the assessee in these condonation petitions is too general and it does not explain the delay except stating that the delay was due to transfer of the concerned officer in the Branch with whom the papers were pending for preparation of the appeals. Thus, we are not satisfied with the reasons set out in the affidavits filed before the CIT(A) so as to condone the delay in filing the appeals. 4. The Apex Court in the case of Office of the Chief Post Master General and Others vs. Living Media India Ltd, and Another, reported in (2012)....

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.... for the delay and there was bonafide effort, there is no need to accept the usual explanation that the file was kept pending for several months/years due to considerable degree of procedural red-tape in the process. The government departments are under a special obligation to ensure that they perform their duties with diligence and commitment. Condonation of delay is an exception and should not be used as an anticipated benefit for government departments. The law shelters everyone under the same light and should not be swirled for the benefit of a few. Considering the fact that there was no proper explanation offered by the Department for the delay except mentioning of various dates, according to us, the Department has miserably failed ....

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....he appeal and as so many appeals were pending before the ITAT, he was under the impression that the appeal for this year also was filed. It was submitted that the non-filing of the appeal was due to an inadvertent omission on his part in handing over the file to the AR at Cochin. Hence, it was prayed that the delay of seven years and 263 days caused in filing the appeal may be condoned. 6. In the present case, there were no affidavits from the concerned persons who are handling the impugned issues and who are required to take proper steps in filing the appeals before the CIT(A). In our opinion, the decision of the coordinate Bench is without doubt binding upon us and we are bound to follow it. However, in the present case, the order of the....

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....d on the Maxim "interest reipublicae sit finis litium i.e. for the general benefit of the community at large, because the object is every legal remedy must be alive for a legislatively fixed period of time. The object is to get on with life, if you have failed to file an appeal within the period provided by the Statute. It is for the general benefit of the entire community so as to ensure that stale and old matters are not agitated and the party who is aggrieved by an order can expeditiously mover higher forum to challenge the same, if he is aggrieved by it. As observed by the Apex Court in many cases, the law assist those who are vigilant and not those who sleep over their rights as found in the Maxim "Vililantibus Non Dormientibus Jura Su....