TaxTMI 
TaxTMI 
2024 (7) TMI 509
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.... Act', for short). The petitioner filed its return of income for the assessment year 2017-18 and claimed deduction under Section 80P of the Act. The 2nd respondent, the Assessing Officer, completed the assessment and passed Ext. P1 order under Section 143 (3) of the Act. The Assessing Officer disallowed the deduction claimed by the petitioner under Section 80P. 2. Against Ext. P1, the petitioner preferred Ext. P2 appeal under Section 246A of the Act in Form No. 35 before the 1st respondent, the Commissioner of Income Tax (Appeals). In Ext. P2, the petitioner has stated that there is delay of 12 days in filing the appeal and the ground for condonation of delay is shown as under; "Delay of 12 days due to the non-availability of our ....
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.... dismissing the statutory appeal in limine by refusing to condone the delay of 11 days is arbitrary and illegal and that the appellate authority went wrong in relying on judgments which are irrelevant and not applicable to the facts of the case. It is also contended that Ext. P3 has been passed in total disregard to the principles of natural justice. 5. Heard Smt. Mini. G, the learned counsel for the petitioner and Sri. Cyriac Tom, the learned Standing Counsel for the respondents. 6. Against an order passed by the assessing authority under Section 143 (3), an appeal lies to the Commissioner (Appeals) under Section 246A of the Act. Section 249 (2) of the Act provides that where the appeal relates to any assessment or penalty, the appea....
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.... SC 1353: (1987) 2 SCC 107: 1987 KHC 911], referring to the power of the Courts under the Indian Limitation Act, 1963, has laid down the following six principles for dealing with applications for condonation of delay. "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 mean that a pedantic approach should be made. Why not every hour's delay. every second'....
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....strued differently, such as Section 3 has to be construed in a strict sense whereas Section 5 has to be construed liberally; (iv) In order to advance substantial justice, though liberal approach, justiceoriented approach or cause of substantial justice may be kept in mind but the same cannot be used to defeat the substantial law of limitation contained in Section 3 of the Limitation Act; (v) Courts are empowered to exercise discretion to condone the delay if sufficient cause had been explained, but that exercise of power is discretionary in nature and may not be exercised even if sufficient cause is established for various factors such as, where there is inordinate delay, negligence and want of due diligence; (vi)....