2019 (1) TMI 540

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....an For the Respondent : Mrs.R.Hemalatha Senior Standing Counsel JUDGMENT T.S.SIVAGNANAM, J. This appeal by the assessee filed under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as the "Act), is directed against the common order passed by the Income Tax Appellate Tribunal "C" Bench, Chennai, in I.T.A.No.2051/MDS/2015 for the assessment year 2009-10. 2. Though th....

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....the Revenue. 5. The short question which falls for consideration is whether the Tribunal was right in dismissing the assessee's appeal on the ground that it was filed with an inordinate delay of 914 days in filing the appeal and the reason assigned by the assessee is flimsy. 6. We have gone through the reasons assigned by the Tribunal in para 10.1 of the impugned order. It is no doubt tr....

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....ces, no appellant stands to benefit by lodging the appeal late. We have appeals belatedly filed by the appellant as well as the Revenue before us. Unless and until the delay is actuated by malafides or for certain other reasons with a view to drag on the proceedings, this court has always adopted a liberal approach in condoning the delay. 8. It is true that law of limitation has been founded on....

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....nd the appellant has filed Tax Case Appeal. Apart from that, substantial question of law raised by the appellant is now pending before this Court in other cases as well. 10. The learned counsel for the appellant has drawn the attention of this Court to the decision of the Division Bench in the case of Commissioner of Income-tax, Central 1, Chennai Vs. Chettinad Logistics (P) Ltd, [2017 248 Taxm....