2019 (2) TMI 1068

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....n account that it barred by limitation. In other words, the ld.CIT(A) has not decided the appeal on merit, rather dismissed on the ground that it was filed after expiry of limitation. The finding recorded by the ld.CIT(A) reads as under: "4.1. The appeal is filed late by 136 days. No valid reason was shown by the appellant for the delay of 186 days, Delay in filing the appeal can be condoled if there is a reasonable and sufficient cause which prevented the assesses to file the appeal within the stipulated time. In the instant case, the appellant failed to show any sufficient reason which has prevented it to file the appeal within stipulated time. 4.2. The appellant has taken the plea for the delay on the above reason is no....

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....failed to give any plausible reason before the ld.CIT(A), and therefore, ld.CIT(A) has dismissed the appeal of the assessee. 5. We have duly considered rival contentions and gone through the record carefully. Sub-section 5 of Section 253 of the Act contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross-objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression "sufficient cause" employed in the section has also been used identically in sub-section 3 of section 249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it ....