AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2016 (9) TMI 1495
X X X X Extracts X X X X
X X X X Extracts X X X X
.... admitted before the DDIT (Inv). The Assessing Officer completed the assessment u/s 143(3) I.T. Act on 30.12.2011. Aggrieved with the order of assessment, the petitioner filed an appeal before the Commissioner of Income- Tax (Appeals]- I, Hyderabad. The learned CIT (Appeals) disposed of the said appeal vide order in ITA No.0572/CC- 2,Hyd/CIT(A)-I/11-12 dated 27.12.2012. During the relevant period i.e. January & February 2013, the petitioner was preoccupied with the criminal case of embezzlement of cash of Rs. 14 lakhs belonging to Shanta Sriram Constructions. The criminal case was posted before the XV Metropolitan Magistrate, Cyberabad at Medchal, RR District for recording the evidence of the petitioner. On 6.3.2013 the petitioner's evidence was recorded by the said Court (copy annexed). The petitioner due to his pre-occupation with the legal proceedings in the criminal case mentioned above, could not pay his attention on this matter. The petitioner humbly submits that during the year 2013, the company Shantha Sriram Constructions Pvt. Ltd., was undertaking construction work at about 12 different sites at different locations and was also preparing ground work for entering into ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ear 2013, the company Shantha Sriram Constructions Pvt. Ltd., was undertaking construction work at about 12 different sites at different locations and was also preparing ground work for entering into Development agreements at three new sites at Manikonda, Hyderabad, Blue Moon venture at Begumpet and Sunshine Venture, Gachibowli, Hyderabad. All such works were to be personally looked after by the Managing Director. The maintenance of the records of all the works was centralized at the registered office of the company and the Managing Director was not able to bestow his attention on other matters. 4. We are of the view that the reasons mentioned in the petition for condonation are not convincing as the reasons mentioned for delay in filing the appeal before the ITAT are that the assessee's attention was diverted due to criminal cases and pre-occupation in the business activities. The criminal proceedings were over by 06/03/2013 but the delay beyond this day is pure negligence on the part of the assessee, the delay of which cannot be condoned as per the reasons mentioned in the petition. In this connection, we refer to the following judgments: 4.1 The Hon'ble Supreme Court in th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ents Ltd., (2007) 104 ITD 149(Chennai) (TM) where the Third Member agreeing with the view of the Accountant Member and after deliberating upon the decision in the case of Srinvasa Charitable Trust Vs. DCIT, (2006) 280 ITR 357 (Madras), Vedabai alias Vaijayanatabai Baburao Patil Vs. Shantaram Baburao Patil(supra), Collector Land Acquisition Vs. Mst. Katigi, (1987) 167 ITR 471(SC) and Rmalal V. Rewa Coalfields Ltd(supra) has held that there exists no sufficient and good reason for delay of 310 days and had thus observed as under:- "4. The learned counsel for the assessee vehemently relied on the decision of the Apex Court rendered in the case of Mst. Katiji (supra) wherein it was held that when substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have a vested right in injustice being done because of a non-deliberate delay. In this case an appeal preferred by the State of Jammu & Kashmir arising out of a decision enhancing compensation in respect of acquisition of lands for a public purpose to the extent of nearly 14 lakhs rupees by making an upward revision of t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sideration may arise and such a case deserves a liberal approach. No hard and fast rule can be laid down in this regard. The court has to exercise the discretion on the facts of each case keeping in mind that in considering the expression "sufficient cause", the principle of advancing substantial justice is of prime importance. 6. It is pertinent to note that in the case of Mst. Katiji (supra) the delay was only four days. In the case of Vedabai alias Vaijayanatabai Baburao Patil (supra) there was a delay of seven days in filing the appeal. In this case, the Apex Court clearly laid down that a distinction must be made between a case where the delay is inordinate and a case where the delay is of a few days. The law assists those who are vigilant, not those who sleep over their rights. This principle is embodied in the dictum: vigilantibus non dormientibus jura subveniunt. 7. The delay cannot be condoned simply because the appellant's case is hard and calls for sympathy or merely out of benevolence to the party seeking relief. In granting the indulgence and condoning the delay it must be proved beyond the shadow of doubt that the appellant was diligent and was not guilty of n....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he two Judges hearing a matter, his opinion is decisive and, therefore, for that reason, decision by three Judges should be taken as decision by the Full Bench. Therefore, the majority decision in the Third Member case is entitled to as much weight and respect as a decision of a Special Bench and it should be followed and applied by regular Benches and cannot be disregarded. Further, from a reading of sub-section (3) and subsection (4) of section 255, it is evident that the Special Bench can be constituted by the President under sub-section (3) of section 255. The purpose of constitution of a Special Bench is somewhat different from the purpose mentioned in sub-section (4) of section 255, namely, to resolve difference in opinion of the members of the Bench by referring the point of difference to the Third Member for getting the majority view as envisaged in the provision. It is possible that on account of development in law, and several other reasons, facts and circumstances not considered by a Third Member, it becomes necessary for the President to constitute a Special Bench to consider the matter which was earlier considered by the Third Member. Hence, there is no impediment to t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....gher or superior court for repeating or multiplying the same irregularity or illegality or for passing a similarly wrong order. A wrong order/decision in favour of any particular party does not entitle any other party to claim benefits on the basis of the wrong decision. Even otherwise, Article 14 cannot be stretched too far for otherwise it would make functioning of administration impossible. (Vide: Chandigarh Administration & Anr. v. Jagjit Singh & Anr., AIR 1995 SC 705, M/s. Anand Button Ltd. v. State of Haryana & Ors., AIR 2005 SC 565; K.K. Bhalla v. State of M.P. & Ors., AIR 2006 SC 898; and Fuljit Kaur v. State of Punjab, AIR 2010 SC 1937). 9. Sufficient cause is the cause for which defendant could not be blamed for his absence. The meaning of the word "sufficient" is "adequate" or "enough", inasmuch as may be necessary to answer the purpose intended. Therefore, the word "sufficient" embraces no more than that which provides a platitude, which when the act done suffices to accomplish the purpose intended in the facts and circumstances existing in a case, duly examined from the view point of a reasonable standard of a cautious man. In this context, "sufficient cause" means t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....." The statutory provision ma y cause hardship or inconvenience to a particular party but the Court has no choice but to enforce it giving full effect to the same. The legal maxim "dura lex sed lex" which means "the law is hard but it is the law", stands attracted in such a situation. It has consistently been held that, "inconvenience is not" a decisive factor to be considered while interpreting a statute. 13. The Statute of Limitation is founded on public policy, its aim being to secure peace in the community, to suppress fraud and perjury, to quicken diligence and to prevent oppression. It seeks to bury all acts of the past which have not been agitated unexplainably and have from lapse of time become stale. According to Halsbury's Laws of England, Vol. 24, p. 181: "330. Policy of Limitation Acts. The courts have expressed at least three differing reasons supporting the existence of statutes of limitations namely, (1) that long dormant claims have more of cruelty than justice in them, (2) that a defendant might have lost the evidence to disprove a stale claim, and (3) that persons with good causes of actions should pursue them with reasonable diligence". An unlimited lim....