TaxTMI 
TaxTMI 
2014 (7) TMI 1399
X X X X Extracts X X X X
X X X X Extracts X X X X
....ITA Nos. 147 to 150 of 2014 as according to the learned counsel for the appellant, the facts involved therein are similar and the grounds seeking condonation of delay before the Tribunal are identical. For brevity, the facts are being taken from ITA No. 147 of 2014. 3. This appeal has been filed by the assessee under Section 260A of the Income Tax Act, 1961 (in short "the Act") against the order dated 22.8.2012 passed by the Income Tax Appellate Tribunal, Chandigarh Bench "B", Chandigarh, in ITA No. 1095/Chd/2011, for the assessment year 2008-09, claiming the following substantial question of law:- Whether in the facts and circumstances of the case, the Income Tax Appellate Tribunal has fallen in error in upholding the order pas....
X X X X Extracts X X X X
X X X X Extracts X X X X
.....12.2009 (Annexure A-3) which was served upon the assessee on 7.2.2011. The assessee filed appeal before the Tribunal on 15.3.2011 challenging order dated 2.7.2008. The assessee filed an appeal before the Commissioner of Income Tax (appeals) [for brevity "the CIT(A)"] against the order of the assessment. The CIT(A) vide order dated 6.9.2011 (Annexure A-4) upheld the order of the Assessing Officer and also affirmed the additions made by the Assessing Officer as the exemption granted to the assessee was for assessment year 2009-10 onwards. Since the assessee was pursing the remedy of rectification against the order dated 2.7.2008 before the Commissioner of Income Tax, a delay of 921 days had occurred in filing the appeal before the Tribunal. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t they do not resort to dilatory tactics and seek remedy without delay. The idea is that every legal remedy must be kept alive for a period fixed by the legislature. To put it differently, the law of limitation prescribes a period within which legal remedy can be availed for redress of the legal injury. At the same time, the courts are bestowed with the power to condone the delay, if sufficient cause is shown for not availing the remedy within the stipulated time. 15. The expression "sufficient cause" employed in Section 5 of the Indian Limitation Act, 1963 and similar other statutes is elastic enough to enable the courts to apply the law in a meaningful manner which sub serves the ends of justice. Although, no hard and fast rule c....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d. The true guide is whether the petitioner has acted with reasonable diligence in the prosecution of his appeal/petition...." 9. From the above, it emerges that the law of limitation has been enacted which is based on public policy so as to prescribe time limit for availing legal remedy for redressal of the injury caused. The purpose behind enacting law of limitation is not to destroy the rights of the parties but to see that the uncertainty should not prevail for unlimited period. Under Section 5 of the 1963 Act, the courts are empowered to condone the delay where a party approaching the court belatedly shows sufficient cause for not availing the remedy within the prescribed period. The meaning to be assigned to the expression "suffici....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... application for rectification of the order dated 2.7.2008 (Annexure A-1) on the ground that the registration was to be granted from assessment year 2007-08 whereas it was allowed from assessment year 2009-10. The said application was dismissed on 4.12.2009 and according to the assessee, the said order was served on it on 7.2.2011. In this view of the matter, the assessee failed to file the appeals within the stipulated period of limitation. It was urged that the delay, if any, has occurred in the aforesaid circumstances in filing the appeals before the Tribunal as well as before this Court. Learned counsel further argued that the delay was unintentional and due to the circumstances beyond the control of the appellant. 12. In the present....