2024 (4) TMI 1371

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....framed u/s 143(3) of the Act dated 30.03.2014. 2. None appeared on behalf of the assessee. The ld. D/R submits that the present appeal is time barred by the law of limitation as there is a delay of 1288 days in filing the appeal and there is no cogent explanation in the affidavit. 3. We have perused the record and find that the appeal has been filed on 28.06.2023 against the order passed on 16.10.2019. Admittedly, there is a delay of 1288 days in filing the appeal. 4. The Hon'ble Apex Court in catena of decisions has held that the law of limitation being substantive, the power of discretion to condone the delay is to be exercised judiciously and cannot be exercised in a routine manner. The parties are expected to approach the C....

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....-19 had delayed in filing Form 36 till 30/07/2021, the files containing all papers of this case got misplaced during the said period of Covid-19 outbreak period and it could not be traced then. We had filed grievance on 10/06/2022 seeking Assessment Order u/s 143(3) as it is required for filing Form 36 and then the grievance was resolved on 21/10/2022." 7. On perusal of the grounds it reveals to us that the first ground taken by the assessee that disputes were going on between the management of the appellant company and the employees of the appellant company. The ground does not impress us to condone such a long delay. The second ground, it admits of no doubt that there was a pandemic period but pandemic started in the year 2020 and it e....