2026 (3) TMI 867

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....d of huge inordinate delay in filing appeal of the assessee before the said authority. There is delay of 9 years and 233 days for filing the appeal by the assessee before the Ld. CIT(Appeals)/NFAC. The Ld. CIT(Appeals)/NFAC after considering the submissions of the assessee regarding condonation of the said inordinate delay, had dismissed the appeal of the assessee. 3. At the time of hearing, the Ld. Counsel for the assessee submitted that reasons for the said delay were explained before the Ld. CIT(Appeals)/NFAC a/w. affidavit filed and therefore, once explanations were furnished, the number of days of delay is immaterial. 4. Per contra, the Ld. Sr. DR vehemently supported the findings of the Ld. CIT(Appeals)/NFAC and submitted that t....

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....itself. 6. That the Hon'ble Apex Court in certain judgments has held that justice oriented approach has to be considered while condoning the delay of the assessee. The word 'justice oriented approach' also combines bonafideness on the part of the assessee as well as sufficient cause for such condonation of delay coupled with the merits of the matter. 7. In the present case, no evidence has been furnished for establishing such sufficient cause for such huge delay of 9 years 233 days. That at the same time, no materials were brought on record to even suggest that the assessee was vigilant enough and that the delay had occurred due to circumstances beyond the control of the assessee. That when there is huge delay of 9 years 233 days in f....

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....rcumstances of the case, he cannot be heard to plead that the substantial justice deserves to be preferred as against the technical considerations. 9. Further, the Hon'ble Apex Court in the case of Thirunagalingam Vs. Lingeswaran & Anr., Civil Appeal No.(S).......of 2025 [Arising out of SLP (C) No. 17575 of 2023] had held while setting aside the impugned order of the Hon'ble High Court of Madras which allowed the civil revision preferred by the assessee that the delay should not be condoned merely as an act of generosity. The Hon'ble Apex Court had emphasized that reasons explained by the assessee should be bonafide and that there shall be no negligence on the part of the assessee. The Hon'ble Apex Court emphasized that delay should not ....