2023 (10) TMI 402

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....als against the common order dated 28.11.2008 passed by the Income Tax Appellate Tribunal, 'D' Bench, Chennai, in I.T.A.Nos.774 & 775/MDS/2002, for the assessment years 1994-95 & 1995-96, respectively. 3. It is averred in the affidavits filed in support of these petitions that pursuing alternate remedy under the Act, would constitute reasonable cause for considering the plea for condonation of delay in filing the appeals. It is further stated by the petitioner / assessee that consequent to the change of counsel on record, the distinction between the remedy of waiver of interest available under the Act and the right of appeal to challenge the very levy of such interest, was brought to the notice of the petitioner, while the mistake ....

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....ay harshly affect the rights of a party, it has to be applied with all its rigour when prescribed by statute. Thus, the respondent sought to dismiss these petitions seeking condonation of delay in filing the appeals. 5. We are not convinced with the reasons adduced in the affidavits filed in support of these petitions for condoning the inordinate delay of 1072 days. It is trite law that where a case has been presented in the Court beyond limitation, the petitioner has to explain the Court as to what was the "sufficient cause" which means an adequate and enough reason which prevented him to approach the Court within limitation. In this connection, reference may be made to the following decisions of the Hon'ble Supreme Court: (a) Basaw....

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...., Mata Din v. A. Narayanan [(1969) 2 SCC 770], Parimal v. Veena [(2011) 3 SCC 545] and Maniben Devraj Shah v. Municipal Corpn. of Brihan Mumbai [(2012) 5 SCC 157 ].)" (b) Ajay Dabre Vs Pyare Ram 2023 SCC Online SC 92: "13. This Court in the case of Basawaraj v. Special Land Acquisition Officer while rejecting an application for condonation of delay for lack of sufficient cause has concluded in Paragraph 15 as follows: "15. The law on the issue can be summarised to the effect that where a case has been presented in the court beyond limitation, the applicant has to explain the court as to what was the "sufficient cause" which means an adequate and enough reason which prevented him to approach the court within limitation. In case a party....