2006 (12) TMI 167 - AT - Income Tax

Summary

Issues:
- Delay in filing quantum appeal under s. 143(3)
- Condonation of delay in filing penalty appeals under s. 273(1)(b), s. 271(1)(a), and s. 221(1)

Delay in Filing Quantum Appeal:
The assessee filed a quantum appeal under s. 143(3) after a delay of 13 years, seeking condonation. The assessee argued that the delay was due to the tax consultant's negligence. The Tribunal considered the provisions of s. 253(5) and emphasized the requirement of establishing "sufficient cause" for condonation. The Tribunal referred to precedents emphasizing the liberal construction of "sufficient cause" to advance substantial justice. The Tribunal held that the delay, although significant, could be condoned if sufficient cause was established. The Departmental Representative acknowledged the principles but argued that the delay in this case was not due to a genuine intention to file the appeal initially.

Condonation of Delay in Penalty Appeals:
The Tribunal dismissed three penalty appeals under ss. 271(1)(a), 273(1)(b), and 221(1) due to delays exceeding 12 years. The CIT(A) had also refused to condone the delays. The Tribunal, following the analysis of the quantum appeal delay, upheld the CIT(A)'s decision not to condone the delays in the penalty appeals. The Departmental Representative argued that the intention to file the appeals was not genuine initially, as evidenced by the delays and subsequent actions taken only after receiving prosecution notices.

In conclusion, all four appeals by the assessee were dismissed due to the delays in filing and the failure to establish sufficient cause for condonation. The Tribunal emphasized the importance of genuine intention and timely action in filing appeals to avoid dismissal on grounds of limitation.