TaxTMI 
TaxTMI 
2024 (7) TMI 1778
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....n turn arisen out of respective assessment orders both dt. 31/03/2013 passed u/s 143(3) r.w.s. 153A of the Act. 2. Since the facts and issue involved in this twin appeals are identical, on the request of party present, for the sake of brevity these appeals petitions are heard together for a common and consolidated order. 3. At the physical hearing, this bunch of appeals was called twice for hearing, none present at the bequest of the appellant assessee and further there is no application/request for adjournment on record. The order-sheet entries ostensibly reveals that, these matters were instituted on 02/05/2018 and since then matter witnessed thirty-four hearings. In absence of appellant upon primary briefing from the Ld. DR, the be....
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....hat, since the assessee did neither had any sufficient reasons nor he could bring one on record. The affidavit badly lacks from identifying exact number delay and from affirming such delay occurred was under bonafied belief. Hence the assessee deserves no relief on the ground of limitation. To drive home this contention the Ld. DR has strongly pressed into service the ratio laid in 'Basawaraj & Anr Vs Spl Land Acquisition Officer' [2014, AIR 746 (SC)] and 'Siva Industries & Holding Ltd. Vs ACIT' [2024, 153 Taxmann.com 354 (Mad)] 6. We have heard the Ld. Revenue on the limited issue of limitation; and subject to rule 18 of ITAT-Rules, 1963 perused the material placed on records, considered the facts of the case in the light of settled leg....
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....onafied imputable to a party seeking condonation of delay is a significant and relevant fact; (b) The concept of liberal approach has to encapsulate the conception of reasonableness and totally unfettered free play is not allowed; (c) The conduct, behaviour and attitude of a party relating to its negligence cannot be given a total go-bye in the name of liberal approach. (d) If the explanation offered is concocted or the grounds urged in the applications are fanciful, the Courts should be vigilant not to expose the other side unnecessarily to face such litigation. (e) It is to be borne in mind that no one gets away with fraud, misrepresentation or interpolation by taking recourse to the technicalities of t....
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....s, petitions for condonation of delay & other relevant material placed on record, we find that the averments in the application/affidavit are vague and not corroborated by any independent evidence while no or much less sufficient reasons for delay in filing the appeal attributable to appellant have been submitted, except narrating the ignorance of driver who claimed have forgot to hand over the orders to the assessee. There is neither a plausible explanation in the averments nor any whisper in the entire application/affidavit regarding a single step taken by appellant to showcase the required seriousness, and not even an affirmation that the delay was undeliberate but an accidental drive. There is lack of bonafide even in explaining the del....
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....he court as to what was the "sufficient cause" which means an adequate and enough reason which prevented him to approach the court within limitation. In case a party is found to be negligent, or for want of bona fide on his part in the facts and circumstances of the case, or found to have not acted diligently or remained inactive, there cannot be a justified ground to condone the delay. No court could be justified in condoning such an inordinate delay by imposing any condition whatsoever. The application is to be decided only within the parameters laid down by this Court in regard to the condonation of delay. In case there was no sufficient cause to prevent a litigant to approach the court on time condoning the delay without any justificati....