2025 (6) TMI 1921

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n. 2. At the outset, we observe that there is a delay of 100 days in filing of present appeal by the revenue before the ITAT. 3. Ld. D.R. appearing on behalf of revenue drawn the attention of bench towards the application for condonation of delay and argued that there was "sufficient cause" behind the delay of 100 days. 4. Ld. Counsel for the assessee vehemently opposed the prayer of condonation of delay and argued that the reasons mentioned in the condonation petition would not constitute "sufficient cause" and hence the appeal is to be dismissed on the ground of limitation itself. 5. We have heard the rival submissions and perused the materials available on record. For the sake of convenience, we reproduce the reasoning given by the A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ict judiciary as well as the High Courts that concept such as "liberal approach, justice- oriented approach, substantial justice" should not be employed to frustrate or jettison the substantial law of limitation. 5.3 Keeping in view of these guidelines of the Hon'ble Supreme Court, we would now examine whether the reasons given by the ld. AO would constitute sufficient cause for condoning the delay. In our humble opinion, the reasons given by the AO would not constitute the "sufficient cause", the averments made by the AO are general in nature. This reminds us to the judgement of Hon'ble Apex Court reported in 348 ITR 7(SC) in the case of Office of the Chief Post Master Vs. Living Media India Ltd., wherein the Hon'ble Apex Court in para 12....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l explanation that the file was kept pending for several months/years due to considerable degree of procedural redtape in the process. The government departments are under a special obligation to ensure that they perform their duties with diligence and commitment. Condonation of delay is an exception and should not be used as an anticipated benefit for government departments. The law shelters everyone under the same light and should not be swirled for the benefit of a few. Considering the fact that there was no proper explanation offered by the Department for the delay except mentioning of various dates, according to us, the Department has miserably failed to give any acceptable and cogent reasons sufficient to condone such a huge delay. Ac....