TaxTMI 
TaxTMI 
2023 (3) TMI 967
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....he appeal in time and further submits that the quantum of delay is not relevant for what has to be seen is the reasonable and sufficient cause and therefore erred in not condoning the delay in filing the appeal. 3. The Ld. CIT(A), NFAC, Delhi ought to have decided the appeal on merits without prejudice to the delay of 3047 days in filing the appeal. 4. The Ld. CIT(A) not having adjudicated on merits of the matter the Hon'ble Tribunal may kindly set-aside the appeal to the file of the Ld. CIT(A) for consideration of appeal on merits. 5. Without prejudice to the above grounds the Ld. CIT(A) failed to consider that being a co-operative mutually aided credit society the income is exempt on the principles of mutuality and also under Section 80P of the I.T.Act, 1961. 3. Similar grounds were raised by the assessee in other four appeals also i.e., ITA 361 to 364/Hyd/2022 for A.Ys. 2010-11, 2011-12 and 2013-14 to 2015-16, except the amounts involved in. 4. Before us, at the outset, both the parties submitted that the issues raised in all the appeals were identical. In view of the aforesaid submissions, we, for the sake of convenience proceed to dispose o....
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....cided on the basis of material available on record. 5. Adjudication: - 5.1 The appeal is dismissed in limine as it is not just and proper at this stage to raise the issue after a gap of more than eight years. It is for general welfare that a period be put on litigation. Further, it is a general principle of law that law is made to protect only diligent and vigilant people. Equity aids the vigilant and not the indolent. Law will not protect people who are not careful about their rights. (Vigilantibus non domientibusjur A subventiunt). Moreover, there should be certainty in law and matters cannot be kept in suspense indefinably. It is, therefore, provided that Courts of Law cannot be approached beyond fixed period. In civil matters, the limit is provided in Limitation Act, 1963. 5.2 The 'Law of Limitation' prescribes the time-limit for different suits within, which an aggrieved person can approach the court for redress or justice. The suit, if filed after the expiry of time-limit, is struck by the law of limitation. It's basically meant to protect the long and established user and to indirectly punish persons who go into a long slumber over thei....
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....s Mechatronics India (P) Ltd. Vs. ACIT of ITAT, Bangalore Bench. 8. Per contra, the ld.DR has raised objection for remanding the matter back to the file of lower authorities. In this connection, ld. DR relied on the following decisions : * Majji Sannemma @ Sanyasi Rao Vs. Reddy Sridevi & Others - Civil Appeal No.7696 of 2021 of Hon'ble Supreme Court. * Esha Bhattacharjee Vs. Managing Committee of Raghunanthapur Nafar Academy and others - Civil Appeal Nos.8183 - 8184 of 2013 of Hon'ble Supreme Court. * J.B. Advani & Co. (P) Ltd. Vs. R.D. Shah, CIT reported in (1969) 72 ITR 395 (SC). * Vama Apparels (India) Pvt Ltd. Vs. ACIT - reported in (1019) 102 taxmann.com 398 (Bombay). * Shankar Appayya Govarkar Vs. Nurudappa Basappa Maili and others reported in (1998) II (1998) ACC 575 - Hon'ble Karnataka High Court. 8.1 Ld. DR filed a Chart showing the delay in filing the appeal, assessment year wise, which is to the following effect : Sr.No. A.Y. 143(1) issued date Due date of filing appeal Appeal filed on Delay in filing appeal (in days) 1 2015-16 04.12.2015 03.01.2016 21.09.2019 1357 2 2014-15 2....
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....then you may deprive the right of the petitioner in pursuing their case. At the same time, various Courts have held that rules of limitation are not meant to destroy the rights of parties, they are meant to see that parties do not resort to dilatory tactics but seek their remedy promptly, within the time bound prescribed under the Act. 12. Further, in a case, where, for the reasons beyond the control of the petitioner, the appeal could not be filed, then the Courts are well equipped with power to condone the delay, if the petitioner explains the delay in filing of the appeal with a reasonable cause. However, there is no law or mandate in the Act, to condone the delay in each and every case. But, it depends upon all facts of each case and the reasons given by the parties for condonation of delay. Therefore, one has to go by the facts of its own case and the reasons given by the petitioner for condonation of delay. 13. In these set of appeals, on perusal of reasons given by the assessee for delay in filing of the appeal before the ld.CIT(A), we find that although it appears that the assessee is not deriving any benefit by not filing the appeal within the due date prescribed und....