TaxTMI 
TaxTMI 
2023 (6) TMI 1313
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.... we observe that the appeal of the assessee is barred by limitation by 1639 days. The assessee has also filed condonation petition seeking condonation of delay in filing the appeal. The registry had calculated the limitation period from March 2017, which was stated in Form 36 as 9th March,2017 which was shown as date of communication while the date of order is also the same. The ld. AR in the condonation petition submitted that the appellate order was passed by ld. CIT(A)-17, Kolkata on 09.03.2017 and served on 18.12.2019 which the assesse came to know when the department pressed for demand. The ld. AR stated that address as per Form 36 was as P-41, Princep Street, 6th Floor, Kolkata700072 was the old address which had changed to 132/1, M.G....
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....be dismissed. 4. We note that the COVID 19 pandemic was spread all over the country and the entire country rather the entire globe were completely brought to standstill. So considering all these practical difficulties for making compliances, Hon'ble Apex Court has extended the period of limitation with respect to judicial or quasi-judicial proceedings. The Hon'ble Apex Court vide its order dated 10.01.2022 held as under:- "The order dated 23.03.2020 is restored and in continuation of the subsequent orders dated 08.03.2021, 27.04.2021 and 23.09.2021, it is directed that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation as may be prescribed under any general or special laws in respect o....
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....reme Court then, the Hon'ble Courts were unanimous in their conclusion that this expression has to be construed liberally. We may make reference to the following observations of the Hon'ble Supreme court from the decision in the case of Collector Land Acquisition Vs. Mst. Katiji & Others, 1987 AIR 1353: "1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. "Every day's delay must be explained" does not ....
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....evisit. During efflux of time newer causes would sprout up necessitating newer persons to seek legal remedy by approaching the courts. So a life span must be fixed for each remedy. Unending period for launching the remedy may lead to unending uncertainty and consequential anarchy. Law of limitation is thus founded on public policy. It is enshrined in the maxim Interest reipublicae up sit finis litium (it is for the general welfare that a period be putt to litigation). Rules of limitation are not meant to destroy the right of the parties. They are meant to see that parties do not resort to dilatory tactics but seek their remedy promptly. The idea is that every legal remedy must be kept alive for a legislatively fixed period of time. ....
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....e proposition laid down in other decisions. It is suffice to say that the Hon'ble Courts are unanimous in their approach to propound that whenever the reasons assigned by an applicant for explaining the delay, then such reasons are to be construed with a justice oriented approach. 8. In the light of above, if we examine the facts of the present case, then it would reveal that basically the appeal has been filed after 1639 days of the ld. CIT's order but almost one and a half year is attributable to COVID period, i.e. 15.3.2020 till 2.11.2021. This appeal has been presented before the Tribunal on 2.11.2021. If credit of number of days allowed by the Hon'ble Supreme Court in its order dated September 23, 2021 in Miscellaneous Applicati....