TaxTMI 
TaxTMI 
2004 (4) TMI 256
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....pplication moved by the assessee under s. 154 of the Act was disposed of by the learned AO vide his order dt. 20th March, 2001, against which an appeal could be filed before the first appellate authority on or before 4th June, 2001. However, in fact, the appeal was filed on 21st Dec., 2001. In this way, there was a delay of more than 6 months in filing the appeal. The learned counsel for the assessee further submitted that to explain the delay it was contended before the learned CIT(A) that an earthquake had struck in Gujarat in January, 2001, which had damaged the house of the assessee. The assessee had a dispute with his brother with regard to residential accommodation and ultimately from March, 2001, to May, 2002, assessee had changed hi....
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....ring the period December, 2001 to May, 2002, I had to hire a residential premises at B-202, Riddhi Apartments, Jodhpur Village, Satellite, Ahmedabad for temporary shifting. Thus during the period March, 2001 to May, 2002 I had changed my residence thrice." 3.1 The learned counsel took us through the affidavit of the assessee and submitted that sufficient reasons have prevented the assessee from filing the appeal well in time. He pleaded that the order of the CIT(A) be set aside, delay be condoned and matter be remitted to CIT(A) for deciding it on merit. 4. On the other hand, the learned Departmental Representative relied upon the order of the CIT(A) and contended that the assessee failed to disclose any specific reason which preve....
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....ourt having found that sufficient cause was made out for condonation of delay, condoned the delay. However, the Hon'ble High Court reversed the order of the trial Court. The Hon'ble Supreme Court while restoring the order of the trial Court, has observed in paras 8, 9 and 10 as under: "8. The appellant's conduct does not on the whole warrant to castigate him as an irresponsible litigant. What he did in defending the suit was not very much far from what a litigant would broadly do. Of course, it may be said that he should have been more vigilant by visiting his advocate at short intervals to check up the progress of the litigation. But during these days when everybody is fully occupied with his own avocation of life an omission to adopt s....
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.... into a good cause." The Hon'ble Supreme Court further observed that rules of limitation are not meant to destroy the rights of the parties. They are meant to see that parties do not resort to dilatory tactics, but seek the remedy promptly. The Hon'ble Court further observed that refusal to condone the delay would result in foreclosing a suitor from putting forth his cause. There is no presumption that delay in approaching the Court is always deliberate. The Hon'ble Supreme Court in SLP (Civil No. 12980 of 1986, decided on 19th Feb., 1987), in the case of Collector, Land Acquisition & Ors. vs. Mst. Katiji & Ors. (1987) 62 CTR (Syn) 23 (SC) has laid down the following guidelines: 1. Ordinarily a litigant does not stand to benefit by lo....
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....tative pronouncement of the Hon'ble Supreme Court, it is an admitted position that the words "sufficient cause" appearing in sub-s. (3) of s. 249 of the Act should receive a liberal construction so as to advance substantial justice. 7. Adverting to the facts of the present case, it is seen that on account of earthquake and ill-health of assessee's wife, the assessee has been facing many problems simultaneously. According to him, order under s. 154 was served upon him on the old address. This communication has also consumed time. Therefore, we are of the opinion that assessee would not gain anything by filing the appeal late. There is no mala fide imputable to the assessee. The delay, in our considered opinion in filing the appeal is a re....