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TMI Blog2013 (10) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... was discovered should have been mentioned in the affidavit itself. But taking a lenient view of the matter and the fact that the delay is not enormous and is around 77 days, we are of the view that the Tribunal should have condoned the delay by imposing some cost to compensate the department for the delay - order under appeal cannot be allowed to stand. The Tribunal was not justified in rejecting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011 for the assessment years 1997-98 1998-99, by the Income Tax Appellate Tribunal, Agra Bench, Agra (hereinafter referred to as 'the Tribunal'). It appears that the assessee filed aforestated two appeals before the Tribunal with delay of about 77 days along with an application for condonation of delay. Condonation of delay was sought for on the ground that copy of the order of First Appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the delay was not inordinate and the assessee at any rate is not going to gain anything by filing the appeal with delay. He submits that time and again, it has been laid down by the Apex Court that the approach of the Court in such matters should be liberal. Reliance was place upon the Apex Court's decision in Collector, Land Acquisition v. Mst. Katiji AIR 1987 SC 1353. In reply, S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the mistake was discovered should have been mentioned in the affidavit itself. But taking a lenient view of the matter and the fact that the delay is not enormous and is around 77 days, we are of the view that the Tribunal should have condoned the delay by imposing some cost to compensate the department for the delay. The Apex Court in the case of Mst. Katji (supra) has laid down that in such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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