TaxTMI 
TaxTMI 
2019 (3) TMI 739
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....ground of delay in filing of the said appeal. Paragraphs 4 and 5 of the order of the learned Tribunal are quoted below for ready reference : "4. Further, there was a delay of 87 days in filing the appeal before this Tribunal. The assessee filed a condoned petition stating that the Finance Manager, who was handling the tax matters, had resigned from the office during the month of February,2016. In this regard, the erstwhile Finance Manager did not hand over the relevant assessment order and other documents to the successor while relieving from the office of the petitioner. According to him, due to this reason, the assesee failed to file the appeal in time before us and caused delay of 87 days in filing the appeal before this Tribunal. As s....
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....ce, whatsoever. The sufficient cause within the contemplation of the limitation provisions must be a cause which is beyond the control of the party invoking the aid of the provisions. The cause for the delay in filing the appeal, which by due care and attention, could have been avoided, cannot be a sufficient cause within the meaning of the limitation provision. Where no negligence or inaction, or want of bonafides can be imputed to the appellant, a liberal construction of the provisions has to be made in order to advance substantial justice. Seekers of justice must come with clean hands. Accordingly, we are inclined to dismiss the appeal of the assessee as unadmitted.' Accordingly, we are inclined to dismiss the appeal of the assesse....
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....same was claimed as exempt under the Article 12 of DTAA between India and US. The Assessing Officer has examined the service agreement between the two companies, wherein, it was found that the company had made available technical knowledge, experience, skill, knowhow etc. The assessee company contended that the AVO Carbon group company operates worldwide through its network of subsidiaries which share its infrastructure to gain economize of sale, get better prices and reasonable cost between the group of entities. Though the assessee contends that it is a managerial service, but the authorities below have observed from the service agreement that the technical knowledge was made available to the holding company, which was used and utilized....