2024 (2) TMI 1191

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....ct, 1961 (in short 'the Act') dated 25.12.2019 for the assessment year 2017-18. The assessee has assailed the impugned order on the following grounds of appeal: "1. On the facts and circumstances of the case that the ld. CIT(A) has erred in sustaining the addition of Rs. 14,90,000 made by the ld. AO as unexplained cash u/s. 69 being cash deposited during demonetization period. 2. On the facts and circumstances of the case and in law, the ld. CIT has erred in applying Section 115BBE. 3. That the assessee craves leave to add, urge, alter, modify and withdraw any ground/grounds before or at the time of hearing of the appeal." 2. Succinctly stated, the assessee (HUF) had e-filed his return of income for the A.Y. 20....

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....order. Resultantly, the appeal filed by the assessee was 5. The assessee being aggrieved with the order of the CIT(Appeals) has carried the matter in appeal before us. 6. At the threshold, we find that the present appeal involves a delay of 206 days. On a perusal of the record, we find that the assessee has not filed any application seeking condonation of the delay involved in filing of the appeal. Shri Sunil Kumar Agrawal, Ld. Authorized Representative (for short 'AR') for the assessee on being confronted with the said fact, could not rebut the same. 7. Per contra, the Ld. Departmental Representative (for short 'DR') submitted that as the present appeal not only involved an inordinate delay of 206 days but also, no application see....

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.... be no reason to adopt a liberal view and condone the same. Also, We may observe at this juncture that the law of limitation has to be construed strictly as it has an effect of vesting with 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. 10. We 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. ....