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TMI Blog2014 (5) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... delay from 16th November, 2013 till the date of filing the appeal as she is supposed to act with due diligence - the assessee has failed to satisfactorily explain 1100 days delay in filing of the appeal - in delay matters, liberal and lenient approach to be adopted - But there is no plausible explanation much less a satisfactory one - delay of 1100 days does not deserve to be condoned on mere asking – Decided against Assessee. - I.T.A. Nos.2293 & 2294/Mds/2013, I.T.A. Nos.2295 to 2297/Mds/2013, I.T.A.Nos. 2293 to 2303, I.T.A. Nos.2298 to 2301/Mds/2013, I.T.A. No.2302 & 2303/Mds/2013 - - - Dated:- 17-4-2014 - Shri A. Mohan Alankamony And Shri S. S. Godara,JJ. For the Appellant : Shri. M. Vijayakumar, Advocate For the Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n fact I was planning for filing the return of the income in the month of January 2008 for all the assesses. Accordingly I have filed the return of income and the same has been accepted by the authorities concerned. 3. I humbly submit that the Income Tax Department has seized all the original documents on 10-01-2008. My return of income for the assessment year 2006-2007 and 2007-2008 was duly accepted and filed within the due date as per the provisions of the Income Tax Act. Therefore penalty levied by the Assessing Officer u] s. 271 (1 (c) of the Income Tax Act 1961 is erroneous. Therefore I have filed appeal before the Commissioner of Income Tax(Appeals-I). The said appeal was dismissed in limine on 27-10-2010 on the short ground for n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Mandamus directing the Respondents to lift the attachment proceedings initiated by the 3rd Respondent u/s.226(4) in Form No.LT.C.P.10 under Rule 31 of the Second Schedule of Income Tax. Act, 1961 in respect of the deposit amount of Rs.16, 79,59, 743/ -(Rupees Sixteen Crores Seventy Nine Lakhs Fifty Nine Thousand Seven Hundred and Forty Three only) made by the Special Tahsildar SIPCOT, Sriperumpudur, in favour of thePetitioner in L.A.o.P.No.2 of 2011 on the file of Sub-Court, Kancheepuram to enable the Petitioner to pay the returned tax. amount payable totally a sum of Rs.10,06,41,779/-(Rupees Ten Crores Six Lakhs Forty One Thousand Seven Hundred and Seventy Nine only)for the Assessment Years 2005 - 2006 to 2008- 2009 of the Assessees v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Learned Commissioner of Income Tax(Appeals-I) in I.T.A.No.29J /09-10 may be condoned. It is therefore, prayed that this Hon'ble Court may be pleased to condone the delay of 1127 days in filing the appeal against the order dated 27-10-2010 passed by the Respondent i.e. Learned Commissioner of Income Tax(Appeals-I) in I.T.A.No.291 /2009-10 and thus render justice. In this backdrop, the assessee submits that since delay of 1100 days stands explained and the issue of payment of admitted tax has been adjudicated in writ proceedings before the hon ble jurisdictional high court, the matter be restored back to the CIT(A) for decision on merits. 4. The Revenue strongly argues that the appeal is hopelessly time barred and condonat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r husband s personal appearance is not required. Coupled with this, she fails to explain each and every day s delay from 16th November, 2013 till the date of filing the appeal i.e. 30.12.2013 as she is supposed to act with due diligence. Therefore, we hold that the assessee has failed to satisfactorily explain 1100 days delay in filing of this appeal. It is a trite preposition of law that in delay matters, liberal and lenient approach to be adopted. But in this case, there is no plausible explanation much less a satisfactory one. In these circumstances, delay of 1100 days does not deserve to be condoned on mere asking. Therefore, this assessee s appeal ITA 2293/Mds/2013 is dismissed as suffering from delay and laches. 6. Same order to fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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