2026 (5) TMI 415

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g, none appeared for the assessee. However, an adjournment petition has been filed which is rejected. The matters are heard after recording the submissions of the Ld. Sr. DR and on a careful perusal of the materials available on record. 3. At the very outset, it is noted that the Ld. CIT(Appeals)/NFAC had dismissed the appeal of the assessee in limine since barred by limitation. The assessee had filed the appeal before the Ld. CIT(Appeals)/NFAC after a delay of 3 years 10 days. That as evident from Page 3, Para 5.1 of the Ld. CIT(Appeals)/NFAC's order no 'sufficient cause' was demonstrated by the assessee in terms with Section 249(3) of the Income Tax Act, 1961 (for short 'the Act') and hence, the appeal was dismissed. 4. Further, it ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by the assessment order would suo-motto within the reasonable time as granted by law of limitation would first file appeal. In this case, it is clearly evident that the assessee was sleeping on his rights in filing the appeal and was highly negligent which resulted in such huge inordinate delay of more than 3 years. It is dictated by the Hon'ble Apex Court that delay cannot be condoned just on the basis of an Act of generosity and that the pursuit of substantial justice must not come at the cost of causing prejudice to the opposing party. 6. The Hon'ble Apex Court in the case of H. Guruswamy & Ors. Vs. A. Krishnaish since deceased by Lrs, CIVIL APPEAL No. 317 of 2025 (Petition for Special Leave to Appeal (C) No.9719/2020), dated 08.01.2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ctive approach, it cannot be condoned. Similarly, condonation of delay is not a matter of right but a matter of discretion of the Court. In the case of State of Orissa Vs. Managing Committee of Namatara Girls High School, 2026 LiveLaw (SC) 161, the Hon'ble Apex Court held that liberal approach does not mean forgiving negligent delay. In the case of Thirunagalingam Vs. Lingeswaran & Anr., Civil Appeal No.(S).......of 2025 [Arising out of SLP (C) No. 17575 of 2023], the Hon'ble Supreme Court highlighted that procedural timelines are mandatory for legal certainty. 9. The fact of the matter is that the assessee cannot take advantage of its own wrong. Nothing has been brought on record to suggest any sufficient cause for condonation of such h....