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Issues involved: Condonation of delay in filing appeals under Section 260 A of the Income Tax Act.
Summary: The appellant, a Hindu Undivided Family (HUF) under the control of the Court of Wards, sought condonation of a 1754-day delay in filing appeals against orders passed by the Income Tax Appellate Tribunal. The appellant claimed they were unaware of the orders until a public auction notice in June 2008 revealed the income tax liabilities. Subsequently, the appeals were filed with applications for condonation of delay in October 2008. The appellant argued that they promptly took action upon learning of the orders, obtaining necessary documents and filing appeals. They contended that the delay should be condoned, citing the need to construe "sufficient cause" liberally, as per a Supreme Court judgment. On the other hand, the respondent, an officer in-charge of the Court of Wards, Nagpur, asserted that the appellant should have contacted them to inquire about the pending income tax proceedings. The respondent deemed the delay inexcusable and requested the applications be dismissed. After considering the arguments, the Court noted that while the Court of Wards managed the appellant's properties, the appellant failed to contact the officer in-charge to inquire about the income tax proceedings. Despite the liberal interpretation of "sufficient cause," the Court found the appellant's inaction and the significant delay in filing appeals unacceptable. Consequently, the Court dismissed the applications for condonation of delay and subsequently dismissed the appeals. The Court held that the delay of 1754 days was not justifiable based on the appellant's lack of action and knowledge of the proceedings, leading to the dismissal of all applications and appeals.
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