2019 (8) TMI 616

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....For The Appellants : ADVS. SMT. SINDHU SANTHALINGAM AND SRI. A. D. SHAJAN For The Respondents : SC-IT DEPT, SRI-CHRISTOPHER ABRAHAM JUDGMENT Narayana Pisharadi, J The appellant is the assessee. The appeal is directed against the order dated 30.10.2018 passed by the Income Tax Appellate Tribunal, Cochin Bench in I.T.A No.415/Coch/2018. 2. The assessee is a Co-operative Bank. The appe....

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....ore the Tribunal. The Tribunal found that the assessee failed to show sufficient cause for the delay in filing the appeal and declined to condone the delay and consequently, dismissed the appeal. 5. The substantial question of law that arises for consideration in this appeal is, whether on the facts and circumstances of the case, the Income Tax Appellate Tribunal erred or not in construing the ....

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....s sick and that no proper explanation was given for the delay in filing the appeal and that there was no good and sufficient reason to condone the delay. 9. It is well settled that a liberal approach has to be made in construing the expression "sufficient cause" occurring in Section 5 of the Limitation Act to advance substantial causes of justice. It is also well settled that a lis shall be dec....

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....most consideration shall be shown to the suitor. But when there is reasonable ground to think that the delay was occasioned by the party deliberately to gain time, then the explanation offered for the delay need not be accepted. It is also a salutary guideline that when delay occurred due to laches on the part of a litigant is condoned, the opposite party shall be compensated by payment of costs f....