2026 (4) TMI 100

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....ittedly, the appeal was filed before the CIT(A) after a considerable delay of 5419 days. However, the assessee had valid reasons for delay in filing of appeal. He submits that there were multiple criminal proceedings pending against the assessee in different courts viz. Trail Courts, Hon'ble High Court and Hon'ble Supreme Court of India. The assessee was arrested and was confined to jail. The assessee was not aware of the assessment order for AY 2009-10. Due to multiplicity of criminal proceedings, the assessee was more involved in resolving the criminal cases. The assessee furnished a list of FIRs/criminal complaints/legal proceedings with which the assessee was struggling. The assessee pointed that, he had filed an application for condona....

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....ourts. 5. The Hon'ble Apex Court in an unequivocal manner has repeatedly held that acceptance of reason explaining delay should be the rule and refusal an exception. By taking a pedantic and hyper technical view the explanation furnished should not be rejected, causing loss and irreparable injury to the party against whom the lis terminates. The expression "sufficient cause" should be liberally construed so as to sub-serve the ends of justice. 5.1. The Hon'ble Supreme Court of India in the case of N. Balakrishnan vs. M. Krishnamurthy, 1998 SCC 7 123 explaining the law on condonation has held:- "9. It is axiomatic that condonation of delay is a matter of discretion of the court. Section 5 of the Limitation Act does not say tha....

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.... promptly. The object of providing a legal remedy is to repair the damage caused by reason of legal injury. The law of limitation fixes a lifespan for such legal remedy for the redress of the legal injury so suffered. Time is precious and wasted time would never revisit. During the efflux of time, newer causes would sprout up necessitating newer persons to seek legal remedy by approaching the courts. So a lifespan must be fixed for each remedy. Unending period for launching the remedy may lead to unending uncertainty and consequential anarchy. The law of limitation is thus founded on public policy. It is enshrined in the maxim interest reipublicae up sit finis litium (it is for the general welfare that a period be put to litigation). Rules ....

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....ld be adopted while dealing with an application praying for condonation of delay. Refusing to condone delay can result in meritorious matter being thrown out at the very threshold and cause of justice being defeated. Pedantic and hyper technical approach should not be adopted while dealing with an application for condonation of delay. 5.3. The Hon'ble Apex Court in the case of Ram Nath Sao @ Ram Nath Sahu & Others vs Gobardhan Sao and Others, 2002 SCC (3) 195/2002 SCR (2) 77 has held that the expression "sufficient cause" within the meaning of Section 5 of the Limitation Act or Order 22 Rule 9 of Civil Procedure Code or any other similar provision should receive a liberal construction so as to advance substantial justice. The courts shou....