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TMI Blog2012 (8) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... favor of assessee. - ITA Nos. 9 to 11/Ind/2011 - - - Dated:- 5-6-2012 - Shri Joginder Singh, And Shri R.C. Sharma, JJ. Appellant by Shri Sanjay Sodani Respondent by Shri Darshan Singh O R D E R PER R.C. SHARMA, AM These are the appeals filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals) for the assessment years 1988-89, 1989-90 and 1993-94 in the matter of order passed u/s 144/148 of the Act. 2. There is delay in filing of these appeals before the Tribunal. The reasons given for the delay in the assessment year 1988-89 read as under :- That the appellant is a married daughter of late Shri Namdeo Panjwani. That Shri Namdeo Panjwani died on 21.08.2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee could follow up the matter which was alive at that time pending prior to 2001 which is evident from the orders of the Hon ble ITAT that appeals pending before him were set aside for the reason that no proper opportunities were given and assessments were completed without providing records. It is important to note that in the year 2008 the mother of the appellant has passed away in a road accident and after that father of the appellant died on 21.08.2009. Thereafter, disputes between the legal heirs of the late parents became grave and strenuous i.e. between the appellant and her brother. On receipt of recovery notice the brother of the appellant denied to attend the matter and even otherwise not agreed to provide detai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lay of 43 years, 8 months and 14 days was condoned on the ground of bonafide reason and to substantiate the cause of justice. Reliance was also placed on the decision of the Hon ble Supreme Court in the case of Motilal Padampat Sugar Mills Co. Ltd., Vs. State of U.P; 118 ITR 326 in support of the proposition that there was no such maxim that everybody knows the law. Reliance was also placed on the decision of the Hon ble Supreme Court in the case of M/s MST Katija; 167 ITR 471 wherein it was held that where there are sufficient and good reasons due to which default occurred in filing of appeal belatedly, for advancement of cause of substantial justice, delay may be condoned. On the other hand ld. CIT DR opposed the condation of delay. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, the courts are expected to further the cause of substantial justice. This is for the reason that an opposing party in a dispute cannot have a vested right in injustice being done because of a non-deliberate delay. Therefore, it follows that while considering matters relating to the condonation of delays a judicious and liberal approach is to be adopted. If sufficient cause is found to exist which is bona fide and not due to negligence of the applicant, the delay needs to be condoned in such cases. The expression sufficient cause is adequately elastic to enable the courts to apply the law in meaningful manner which subserves the end of justice that being the life purpose of the existence of the institution of courts. When substan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... truing the expression sufficient cause , the principle of advancing substantial justice is of prime importance. The court held that the expression sufficient cause should receive liberal construction. 10. Having made the aforesaid observation, we may now consider the plea of the assessee in the said light. The circumstances narrated by the assessee show that the delay in filing the appeal is mainly attributed to medical reasons and birth of premature child who was facing severe medical problems and undergoing series of operations, heart operation of father and thereafter his death, family disputes and ignorance of law etc. The reasons so advanced had also been supported by an affidavit, medical reports and photographs, and we do n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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