2016 (12) TMI 1779

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....der.   2. Briefly, the facts of the case are as follows:   The assessee is an individual doing business in retail liquor sales.  For AY 2008-09, the return of income was filed on 01.10.2008 declaring total income of Rs. 11,67,840/-.  The assessment under section 143(3) was completed by order dated 27.12.2010 fixing total income at Rs. 40,25,454/-.  For AY 2009-10, the assessee had filed the return of income on 30.09.2009 declaring a total income of Rs. 17,49,720/-.  The assessment for AY 2009-10 was completed by fixing total income at Rs. 47,10,975/-.   3. Against the assessment orders completed for AY 2008-09 and 2009-10, assessee preferred appeals to the first appellate authority.  Th....

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....the first appellate authority.  In the affidavit filed for AY 2008-09 for condoning the delay, the assessee had stated that his mother had expired on 22.1.2011 after a short span of illness.  The relevant portion of the affidavit filed by the assessee for  2008-09 reads as follows:   "1.  I am the Appellant and I am conversant with the facts and circumstances of this case.   2. I submit that the delay in filing the Appeal is attributable to the following factors:    a. My mother was ill and hospitalized around December 15, 2010 in  Chennai, Apollo. She took he last breath on January 22, 2011.  b. In such a scenario I was finding it difficult to carry on ev....

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....y years and died on 23.12.2008, and (ii) he was only person to look after his mother and after her death was not in proper state of mind for long time resulting in delay in filing the appeal. * The Commissioner (Appeals) rejected the application for condonation of delay and accordingly dismissed the appeal as time barred. * On second appeal, the Tribunal held that the assessee had not given cogent reasons for condonation of delay and he had been negligent.  It accordingly upheld the order of the Commissioner (Appeals).   7. On appeal to the Hon'ble High Court of Mumbai, it was held as follows:   * It is true that the assessee's mother died on  23-12-2008 and the assessment order was passed o....

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....n filing the appeal.  For the AY 2009-10, apart from the demise of his mother, the assessee has stated that he is a partner of firms and director of certain companies which had incurred losses on account of closure of mining activities consequent to which the business activity was stopped, and lending banks had pressurized for payment of instalments, which led the assessee to great mental pressure.    9. The Hon'ble Supreme Court in the case of Collector, Land Acquision & Other v. Mst. Katuji & Others AIR 1987 SC 1353 had enunciated the following principles to be kept in mind while considering the delay condonation petition:   "Any appeal or any application, other than an application under any of the provisio....