TaxTMI 
TaxTMI 
2018 (10) TMI 792
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....fee u/s. 234E of the Act and pertain to 2013-14 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 I....
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....ITA 362/COCH/2018 201415 24Q Q2 22-01-2016 751 7,600.00 23 ITA 363/COCH/201B 201516 24Q Q2 17-02-2016 421 5,000.00 24 ITA 364/COCH/2018 201516 26Q Q2 17-02-2016 421 7,000.00 25 ITA 365/COCH/2018 201516 26Q Q3 17-02-2016 311 5,250.00 26 ITA 2015- 27Q Q3 22-01-2016 285 1,930.00 366Coch/2018 2016 27 ITA 367/COCH/2018 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 ....
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.... covered in favour of the assessee by way of the decision of this Tribunal in the case of Little Servants of Divine Providence vs. ITO in ITA No. 258/Coch/2016 for the assessment year 2006-07 vide its order dated 09/09/2016. As seen from the records, the reason advanced by the assessee before the CIT(A) was that the delay was due to transfer of the officer concerned in the Branch. Further, the assessee has not explained as to why such a long time was taken in handing over the matter by one person to another person and in all Branches how the same thing has happened. In fact, there is even no attempt to explain the same. The person who is handling the matter would undoubtedly be conscious of the fact that the time to file the appeals is runn....
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....matter of condonation of delay when there was no gross negligence or deliberate inaction or lack of bonafide, a liberal concession has to be adopted to advance substantial justice, we are of the view that in the facts and circumstances, the Department cannot take advantage of various earlier decisions. The claim on account of impersonal machinery and inherited bureaucratic methodology of making several notes cannot be accepted in view of the modern technologies being used and available. The law of limitation undoubtedly binds everybody including the Government. 13. In our view, it is the right time to inform all the government bodies, their agencies and instrumentalities that unless they have reasonable and acceptable explanation f....
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....-2000 to 2004-05 in respect of the group concern and appeal for the AY 2005-06, 2007-08 and 2008-09 of the assessee were filed and represented by the Chartered Accountant at Cochin and he was under the impression that the appeal for the AY 2006-07 was also filed by that Chartered Accountant in Cochin. It was also stated that the issue in all these appeals were covered in favour of the assessee by the order of the High Court of Kerala for the assessment years 2005-06 to 2008-09. The non-filing of the appeal was noted only when the Assessing Officer had enquired about the status of the case and payment of tax in the last week of May, 2017. The assessee was under the impression that the Chartered Accountant had already made arrangements for fi....
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....not, concocted or not or does it evidence negligence or not. Further, in the present case, the assessee is a scheduled bank supported by a large number of personnel and also assisted by qualified Chartered Accountants and Advocates. The reason as come out from the condonation petitions filed by the assessee, as stated earlier, is that there was transfer of the officer who was handling the issue. We cannot accept such proposition as it cannot be considered as good and sufficient reason to condone the delay. It was submitted that the delay is to be condoned since the issue on merit covered in favour of the assessee. This submission ignores the fact that the object of the law of limitation is to bring certainty and finality to litigation. This....