TaxTMI 
TaxTMI 
2026 (4) TMI 1118
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....Partner of Gandhi Minocha & Co. has also been filed in support of this application. On the strength of this application, the ld. counsel for the assessee has prayed that delay be condoned and appeal be decided on merit. 2.1 On the other hand, ld. Sr.DR has opposed the prayer of the assessee and submitted that assessee should be more vigilant in prosecuting income tax litigation. 3. Sub-section 5 of Section 253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross- objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression sufficient cause employed in the section has also been used identically in subsection 3 of section 249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Hon'ble High Court as well as before the Hon'ble Supreme Court, then, Hon'ble Court were unanimous in their conclusion that this ....
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....ead to unending uncertainty and consequential anarchy. Law of limitation is thus founded on public policy. It is enshrined in the maxim Interest reipublicae up sit finislitium (it is for the general welfare that a period be putt to litigation). Rules of limitation are not meant to destroy the right of the parties. They are meant to see that parties do not resort to dilatory tactics but seek their remedy promptly. The idea is that every legal remedy must be kept alive for a legislatively fixed period of time. A court knows that refusal to condone delay would result foreclosing a suitor from putting forth his cause. There is no presumption that delay in approaching the court is always deliberate. This Court has held that the words "sufficient cause" under Section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice vide Shakuntala Devi lain Vs. Kuntal Kumari [AIR 1969 SC 575] and State of West Bengal Vs. The Administrator, Howrah Municipality [AIR 1972 SC 749]. It must be remembered that in every case of delay there can be some lapse on the part of the litigant concerned. That alone is not enough to turn down his plea and to shut the door....
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....es. The case was selected for scrutiny and assessment u/s 143(3) of the Income Tax Act, 1961 was completed vide order dated 11.02.2015 at total income of Rs.25,21,030/- plus Agricultural income of Rs.30,92,500/-. 2. In the return of income, the assessee has declared agricultural income of Rs.30,92,500/- on account of sale of poplar trees, which are claimed to have been cultivated/planted on land measuring 6.5 acres taken on lease from M/s Horizon Agrochem Ltd., vide lease agreement executed on 01.10.2005. As per terms of this lease agreement, the assessee will not pay any lease rent in cash or cheque, rather the lessee shall pay to the lessor 10% share of tree produce sold after deducting selling & other expenses from gross receipts. 3. However, on examination of the copy of Girdawari filed by the assessee-during the course of assessment proceedings in support of his contention that trees sold were actually planted/cultivated on the land taken on lease, it is noticed that the land which is claimed to have been taken on lease by the assessee, was in possession of the lessor company and. the same was being cultivated by the company M/s Horizon Agrochem Ltd. during t....
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....g of land, sowing of seeds, planting and similar Operation subsequent operations such as weeding, digging the soil around the grow preserve the same not only from insects and pests hut also from depreciation outside, tending, pruning, cutting, harvesting and rendering the produce market are to be performed". From the above, it is very much clear that assessee has not: carried out any agriculture operation himself or it is very much clear that assessee has not carried out any agriculture operation himself or through sub-tenant as claimed. Therefore, the claim of agriculture income of the as amounting to Rs.30,92,500/- is not based on any documentary evidence/facts. 6. Therefore, I have reasons to believe that amount of Rs.30,92,500/- claimed agriculture income by the assessee during financial year 2011-12 relevant Assessment Year 2012-13 has escaped assessment in the hands of the as which is required to be assessed. I, therefore, propose to assess such e; income and also any other income chargeable to tax which has & assessment within the meaning of section 147 read with section 3 48 Income Tax Act, 1961. 7. All the above facts indicate that the assessee has camouf....