TaxTMI 
TaxTMI 
2024 (8) TMI 176
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....e Act by the Income Tax Officer Ward-2(2), Pune [in short 'AO'] for the assessment year 2013-14 [hereinafter 'AY'] 2. The case was called twice, none appeared at the bequest of the assessee and after finding from records that there was no request for adjournment, with the able assistance from the Revenue, we deem it fit proceed & adjudicate the preliminary issue ex-parte u/r 24 of the ITAT-Rules, advanced accordingly. 3. Briefly stated facts of the case are that; 3.1 The assessee a is partnership firm, which filed its return of income [in short 'ITR'] declaring total income of Rs.630/- on 13/03/2014. The case of the assessee was subjected to limited scrutiny under CASS System. In the event of assessee's failure to deduct tax at source [i....
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....essee did neither had any sufficient reasons nor it could bring one on record through any petition/affidavit either during the pendency of its appeal before Ld. CIT(A) or even in the present proceedings before the Tribunal therefore in its absence the firm badly lacks from affirming such delay was unintentional and was under bonafied belief. The assessee firm therefore deserves no relief on the ground of limitation. To drive home this contention the Ld. DR has strongly pressed into service the ratio laid in 'Basawaraj & Anr Vs Spl Land Acquisition Officer' [2014, AIR 746 (SC)] and 'Siva Industries & Holding Ltd. Vs ACIT' [2024, 153 Taxmann.com 354 (Mad)] 6. Without going into grounds of appeal and merits of the case, we have heard Ld. DR o....
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....ception of reasonableness and totally unfettered free play is not allowed; (c) The conduct, behaviour and attitude of a party relating to its negligence cannot be given a total go-bye in the name of liberal approach. (d) If the explanation offered is concocted or grounds urged in the applications are fanciful, the Courts should be vigilant not to expose the other side unnecessarily to face such litigation. (e) It is to be borne in mind that no one gets away with fraud, misrepresentation or interpolation by taking recourse to the technicalities of the law of limitation. (f) An application for condonation of delay should be drafted with careful concern and not in a haphazard manner harbouring notion that Courts are required to condone....
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....nded or undeliberate in any manner. In this circumstance, we see strong reason in countenancing the views canvassed by of the Ld. Mr Phade that, the true length of delay is no matter, the acceptability of explanation is the only criteria as the primary function of quasi-judicial authority is to adjudicate dispute between parties to advance substantial justice. The Hon'ble Supreme Court vide para 15 has summarized the law on the issue on delay condition in ‚Basawaraj & Anr Vs Special Land Acquisition Officer' [L4 SSC 8U(SC)] as; "15. The law on the issue can be summarized 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" ....