2019 (2) TMI 617

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Appeal has been filed by the assessee against the order of Commissioner of Income Tax - 16, dated 08.01.15 for AY 2010-11. 2. At the very outset, it is noticed that none has appeared on behalf of assessee in spite of several calls and even no application for adjournment was moved. From the records, we also noticed that notice was issued to the assessee on the address given by the assessee on For....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Chartered Accountant, but no affidavit of Charted Accountant has been placed on record. 4. We have heard Ld. DR on this ground and we have also perused the material placed on record as well as the orders passed by the revenue authorities. After analyzing the records, we are of the considered view that condonation is not a matter of right and there has to be a reasonable cause for the same and th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... period shall be dismissed although limitation has not been set up as defence. The provisions of section 3 of the Limitation Act prohibits filing of any proceeding after the expiry of limitation period. However, section 5 of the limitation Act 1963 gives power to the court to condone the delay if the applicant/appellant satisfies the court that he had "sufficient cause" have not preferring the a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s not a matter of right and there has to be a reasonable cause for the same. Similar observations were made by Hon‟ble Madras High Court in the case of Madhu Dadha Vrs. ACIT [317 ITR 458]. 7. After appreciating the judgments as referred above, we are of the considered view that there is no thumb rule that the delay in all cases is to be condoned. However, "Acceptability of the explanation i....