TaxTMI 
TaxTMI 
2019 (5) TMI 999
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....ee on merits and rejecting the same on the technical ground. The action of ld.CIT (A) is illegal, unjustified, arbitrary and against the facts of the case. Relief may please be granted by deciding the appeal of the assessee on merits. 3. (a) In the facts and circumstances of the case and in law, the Id. AO has erred in creating a total demand of Rs. 71,854/-. The Id. AO has raised demand of Rs. 46,833/- for short deduction of TDS and Rs. 24,751/- towards interest on short deduction of TDS. (b) In the facts and circumstances of the case and in law, the Id. AO has erred in holding the assessee to be to be deemed in default for alleged non obtaining of the PAN numbers of respective employees and thereby holding the assessee liable to deduct TDS @ 20 percent as against the normal TDS obligation which was duly complied with by the assessee. The action of the ld. AO is illegal, unjustified, arbitrary, and against the facts of the case. Relief may please be granted by quashing the demand being illegal and without any basis. 2. The assessee is a Government Department challenged the order passed by the AO under section 201(1) and 201(1A) before the ld. CIT (A). Since there was a delay ....
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....mpounds Pvt. Ltd. Vs. ACIT ITA No. 288/Coch/2017 (ITAT Cochin Bench) (viii) M/s Lahoti Overseas Ltd. Vs DCIT ITA No. 3786/Mum/2012 (ITAT Mum Bench) 6. By relying on the judicial pronouncements, the ld. AR has requested that the delay in filing the appeal before the ld. CIT(A) should be condoned and the matter may be decided on merits either at the level of this Tribunal or at the level of the ld. CIT(A) by restoring back the file to the record of the ld. CIT(A). 7. On the other hand, the ld CIT-DR has opposed the request of the assessee and contended that the delay can be condoned only if there is no gross negligence or deliberate inaction or lack of bona fide. Secondly, the appellant should furnish acceptable and cogent reasons sufficient to condone delay. These are the prerequisites for condoning delay. Thus, touchstone for condonation of delay is 'sufficiency/reasonableness of the cause'. Filing of an appeal in time is a normal judicial process, whereas filing a belated appeal is an abnormal step. It is said that extraordinary remedies need existence of extraordinary circumstances. Therefore, the appellant has to prove that abnormal circumstances really and factual....
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.... handling the issue. We cannot accept such proposition as it cannot be considered as good and sufficient reason to condone the delay. It was submitted that the delay is to be condoned since the issue on merit covered in favour of the assessee. This submission ignores the fact that the object of the law of limitation is to bring certainty and finality to litigation. This is based on the Maxim Interest reipublicae sit finis litium i.e. for the general benefit of the community at large, because the object is every legal remedy must be alive for a legislatively fixed period of time. The object is to get on with life, if you have failed to file an appeal within the period provided by the Statute. It is for the general benefit of the entire community so as to ensure that stale and old matters are not agitated and the party who is aggrieved by an order can expeditiously mover higher forum to challenge the same, if he is aggrieved by it. As observed by the Apex Court in many cases, the law assist those who are vigilant and not those who sleep over their rights as found in the Maxim Vilil anti bus Non Dormientibus Jura Subveniunt". In our opinion, merely because the assessee is not vigila....
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....y limitation. 5. In the result, the appeal of the assessee is dismissed in the manner as indicated above. Reliance is also placed on the following judicial pronouncements: 96 taxmann.com (496) (SC) 50 taxmann.com (446) Raj 180 taxman 476 (SC). Therefore, in view of the above discussion, it was submitted by the ld. CITDR that since the assessee has failed to bring on record any sufficient cause for condonation of inordinate delay of about 31 months in filing appeal before the Ld. CIT(A), hence, the relevant ground of appeal may kindly be rejected and the appeal of the assessee be dismissed, accordingly. 9. We have considered the rival contentions and carefully gone through the orders of the authorities below. We had also deliberated on the judicial pronouncements referred by the lower authorities in their respective orders as well as cited by the ld. AR and ld. DR during the course of hearing before us in the context of factual matrix of the case with regard to condonation of delay. We had also carefully gone through the evidences placed on record for the efforts done by the assessee for furnishing requires returns which includes the internal communication of the asses....