TaxTMI 
TaxTMI 
2018 (10) TMI 1035
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....o condone the delay in filing appeal before it and consequently, dismissing the appeals of the assessee in limine. 2. The particulars of various appeals are tabulated hereunder: Sr. No. ITA No. A.Y. Order passed under Section Date of order Date of filing appeal before CIT(A) Date of receipt of original/ certified copy of the order Period of delay, as quantifie d at para 3.1 of each of the orders of the CIT(A) 1 2352/A/16 2007-08 271(1)(c) 21/06/2010 23/04/2015 07/04/2015 4 years, 10 months 2 2353/A/16 2008-09 271(1)(c) 27/06/2011 23/04/2015 07/04/2015 3 years, 10 months 3 2354/A/16 2009-10 271(1)(c) 29/06/2012 23/04/2015 07/04/2015 2 years, 10....
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....ans of the above referred banks. This eventually forced the assessee to practically close down all its business activities. As a result of such crisis, even the possession over the specified assets and properties were taken over by the bank under the securitization and re construction of financial assets and enforcement of Security Interest Act, 2002 and the rules framed thereunder. The litigation arising out of this continues to be pending even at present. The learned AR submitted that all these facts were placed before the appellate authority and has been recorded in its order. It is owing to such grave financial crisis and closure of business activities, the assessee was in total disarray and midst of chaos and could not attend to its ta....
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....py of the order accompanying notice of the demand. It is in this background, the assessee submitted before the CIT(A) that appeal has been filed in time or alternatively the delay of intervening period be condoned as prayed. The CIT(A) however did not find merit in the plea of the assessee and refused to admit the appeal for disposal on merits on the ground that delay occurred in filing the appeal does not deserve to be condoned. The learned AR thus submitted that assessee is in appeal before the Tribunal against the aforesaid action of the CIT(A) and prayed that having regard to the ongoing financial mess and business closure and also in view of the fact that the respective orders passed by the AO were received physically on 07.04.2015, th....
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....e assessee has taken consistent position that its business venture has closed down and the possession of the premises have been taken by the lender bank on 14.07.2010. The power supply was also disconnected much earlier. The assessee has underlined his precarious financial position giving rise to such alleged lapse. It is the case of the assessee that respective orders of assessment and penalty presently appealed against were not made privy to the assessee. The assessee has obtained the certified copy of the respective orders from the AO belatedly on 07.04.2015 and when this date of receipt/service of order is taken into account, there is no delay in filing the appeal. 8. From the conspectus of the circumstances, we are of the view that ....
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....ld not be made to suffer on account of technicalities. The test of 'sufficient cause' is purely an individualistic test. It is not an objective of test as observed by the Hon'ble Bombay High Court in the case of Vithhal Dhondiba Chawan vs. Madhav Rao (Bom) Civil Application No.9464 of 2008 judgment dated 06.082009. While considering the bonafides of the delay, an adjudication authority is expected to bear in mind the principles laid down by Hon'ble Supreme Court in the locus classicus case of Collector of land acquisition vs. Mst. Katiji & Ors. 167 ITR 471 (SC). The Hon'ble Supreme Court laid down the guiding principles for adopting a liberal approach in the matter of condonation of delay. The principles laid down by the Hon'ble Court are r....