TaxTMI 
TaxTMI 
2023 (1) TMI 1314
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....2008-09 AND u/ss.143(3)/147 of the Act dated 20.03.2015 for A.Y.2010-11. 2. On a perusal of the record, it transpires that all the captioned appeals are time-barred by 1563 days. The assessee has filed "affidavits" dated 26.09.2022 explaining the reasons leading to the delay in filing of the respective appeals. On a perusal of the similarly worded affidavits, I find that there is no genuine cause leading to the substantial delay in filing of the said appeals. The Ld. Authorized Representative (for short 'AR') for the assessee also could not come forth with any plausible explanation as regards the inordinate delay involved in preferring of the captioned appeals. On a perusal of the applications read a/w. the affidavits, I find that it is th....
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....duct of the assessee in the course of the proceedings before the first appellate authority. 3. Per contra, the Ld. Departmental Representative (for short 'DR') vehemently submitted that considering the past conduct of the assessee appellant the inordinate delay of 1563 days did not merit to be condoned. The Ld. DR relied on the order passed by the Tribunal in the assessee's appeal for A.Y.2010-11 in ITA No.60/RPR/2017, dated 23.11.2022, wherein involving more or less identical facts the Tribunal had declined to condone the delay of 339 days as was involved in the said appeal. 4. On a careful perusal of the orders of the lower authorities and the material available on record, I find that the assessee has not been able to come forth with an....
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....ubstance in the claim of the assessee that the delay involved in filing of the present appeals was due to bonafide reasons, and the same does not smack of any lackadaisical conduct on his part. In the totality of the facts leading to the delay in filing of the present appeals r.w the conduct of the assessee appellant before the lower authorities, I would mince no words in observing that the same does not merit acceptance. In fact, if I condone the inordinate delay involved in the present cases where the assessee had consistently delayed filing of appeals even before the CIT(Appeals), and also not participated in the assessment proceedings, then, it would send a wrong message and would lay down a wrong precedent for the times to come. I am o....
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....d strictly as it has an effect of vesting on one and taking away the right from the other party. The delay in filing of the appeals cannot be condoned in a mechanical or a routine manner since that would undoubtedly jeopardize the legislative intent behind Section 5 of the Limitation Act. 6. I may herein observe that in the case of State of West Bengal Vs. Administrator, Howrah 1972 AIR SC 749, the Hon'ble Apex Court had held that the expression "sufficient cause" should receive a liberal construction so as to advance substantial justice, particularly when there is no motive behind the delay. The expression "sufficient cause" will always have relevancy to reasonableness. The action which can be condoned by the court should fall within the ....