1987 (11) TMI 101

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....t application, it has been stated, inter alia, as follows : "It seems the said order was served on the petitioner on or around 6th August 1984. However, the petitioner was not aware about that receipt and also that was the action, if any, initiated there-against, since as per practice, the recipient, in his officer may have forwarded the same to his tax consultant then.". The assessee had asked his Tax Consultant to pursue the appeal and accordingly an application was made to the Commissioner for an early disposal. On oral inquiries by the Tax Consultant on or before 18th March, 1986, the petitioner came to know that the appeal had been disposed of by the Commissioner. It is the petitioner's case that he had a bona fide and firm belie....

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.... non-deliberate delay. 5. There is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account of mala fides. A litigant does not stand to benefit by resorting to delay. In fact he runs a serious risk." The Court also held that "making a justice-oriented approach from this perspective, there was sufficient cause for condoning the delay in the institution of the appeal." The assessee's application shows that although the Commissioner's order was served on the assessee, he did not know about this. Such is the kind of management of the assessee regarding the appeal filed before the Commissioner. It does show carelessness regarding the fate of the appeal on the part of the assessee. Ordinarily....

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....well. It is, therefore, obvious the Shri V. K. Adani is attending and appearing on behalf of Late Shri K. K. Adani. Therefore, the claim of the appellant that there was no such service of notice is incorrect. As a matter of fact from the records, it is clear that the notices were served on the appellants and they were not complied with. Therefore, on these facts, the appellant did not file any petition under sec. 146. The ITO in my opinion was justified in completing the assessment ex parte." Thus, the attitude of the assessee is completely careless regarding his rights. This is not the kind of assessee who can expect that the delay should be condoned. On merits, the facts show that the assessee's case is governed by the decision of the ....