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TMI Blog2013 (2) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... ngaged in attending her as she had come to Ahmedabad to stay in his house. In the circumstances, it was not the case that the assessee was guilty of indolence on his part or responsible for whiling away the time. As decided in case of Perumon Bhagvathy Devaswom (2008 (7) TMI 836 - SUPREME COURT) that sufficient cause should be understood in pragmatic and practical manner. The cause shown by the assessee was genuine and bonafide. The explanation given by him constituted a sufficient cause and the Tribunal ought to have condoned the delay, instead of adopting a pedantic approach – In favour of assessee - TAX APPEAL NOS. 372 TO 374 OF 2011 - - - Dated:- 16-8-2012 - V.M. SAHAI AND N.V. ANJARIA, JJ. Dipak R. Dave and Manish J. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was an individual and had been running tuition classes for competitive examinations. Pursuant to survey conducted by the Income Tax department, it was noticed that the appellant had not filed income-tax returns for the years 1999-2000 to 2001-02, nor he had been maintaining the books of account. After initial non-compliance of notice under section 148 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act' for sake of brevity) as well as the notice under section 142(1), the assessee ultimately filed the return of income for all the years, declaring a loss. 3.1 The assessee filed four different appeals before the Commissioner of Income-tax (Appeals) which came to be dismissed by order dated 23.02.2004. Thereafter, he preferred ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e interpreted liberally by the Court and on technical ground of delay, the assessee should not be denied a contest on merits. He also relied on an oral order dated 28.09.2011 of a Division Bench of this Court in Chhaganbhai Mavjibhai Patel v. Dy. CIT [Tax Appeal No. 977 of 2000], to submit that almost in similar circumstances, this Court condoned the delay of 11 months and 18 days. 4.1 On the other hand learned advocate for the department would submit that the no satisfactory explanation was given by the assessee. He would further submit that it was a case where after handing over the papers to another person for filing the appeals the assessee did not remain vigilant. He would submit the delay was far more than one year and for that that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffering from Hemiplegia was admitted to Karnavati Hospital on 04.11.2003 where she underwent Electro Cardiogram and a CT scan of the brain. Thereafter she was living with his elder brother at Bhavnagar. She was however brought to Ahmedabad in April 2004 from Bhavnagar to his residence as she was being not looked after well there. It was thus the case of the assessee that on one hand he solely relied on his tax consultant and on the other hand in the subsequent period his mother's illness kept him engaged. 6. In N. Balakrishna (supra), it was reiterated that the word 'sufficient cause' should receive liberal construction and acceptability of the explanation is the criteria, and not the length of delay as such by observing as under: "In e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter with advocate N.C. Amin who had filed the appeals before CIT(A). The Tribunal observed, "It was unlikely that the assessee did not contact Shri N.C. Amin, his counsel before the first appellate authority, after receipt of appellate orders, discussing matter with him, and whereat the issue of filing the appeals with the Tribunal, and the time limit therefor, would arise, being only incidental thereto. There is no indication that he had any strange (sic) relations with Shri Amin." 7. The Tribunal opined that the services of Shri Bharatbhai could only be to locate a proper counsel and that he having not accepted any assignment of the assessee, his affidavit was of no relevance. Then the Tribunal observed that the reason of mother's il ..... X X X X Extracts X X X X X X X X Extracts X X X X
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