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TMI Blog2015 (2) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... y. The Tribunal was correct in dismissing the appeal on that score. - Decided against assessee. - Tax Case (Appeal) No.529 of 2014 - - - Dated:- 2-2-2015 - MR.JUSTICE R.SUDHAKAR and MRS. S.VIMALA ,JJ. For The Appellant : Mr.S.Sridhar For The Respondent :Mr.S.Rajesh for Mr.J.Narayanasamy Standing counsel for Income Tax JUDGMENT (Judgment of the Court was delivered by S.VIMALA, J.) This Tax Case (Appeal) has been filed by the assessee, challenging the order passed by the Income Tax Appellate Tribunal dated 09.10.2013 declining to condone the delay of 754 days in filing the appeal, raising the following substantial questions of law: 1. Whether the Appellate Tribunal is correct in law in dismissing the appeal on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who, by order dated 27.12.2010, upheld the order of the Assessing Officer except reducing the disallowance of miscellaneous expenditure at 25%. As against the said order of the Commissioner of Income Tax (Appeals) dated 27.12.2010, the assessee preferred an appeal before the Income Tax Appellate Tribunal with a delay of 754 days. The Tribunal, by order dated 9.10.2013, dismissed the appeal holding that the explanation offered by the assessee was not satisfactory. Aggrieved by the said order of the Tribunal declining to condone the delay, the assessee is before this Court. 3. Heard learned counsel appearing for the assessee and the learned Standing Counsel appearing for the Revenue and perused the materials placed before this Court. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to be the son of the Managing Partner. Though the medical terminology used in the affidavit, i.e., continuing multiple medical complications, gives an impression that the Managing Partner should have been under continuous treatment, the discharge summaries, dated 10.09.2010, 08.07.2011, 15.09.2011 and 22.7.2013 would show that the Managing Partner had been on treatment for a very short duration for an intermittent period. It would not have been difficult for the Managing Partner if really he had been diligent to file the appeal in time. Even assuming that he was on continuous medical treatment, the son or other partners should have been diligent in taking up the responsibility in filing the appeal in time. Therefore, when the conduct on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be kept in mind that adherence to strict proof should not affect public justice and cause public mischief because the courts are required to be vigilant so that in the ultimate eventuate there is no real failure of justice. The concept of liberal approach has to encapsule the conception of reasonableness and it cannot be allowed a totally unfettered free play. There is a distinction between inordinate delay and a delay of short duration or few days, for to the former doctrine of prejudice is attracted whereas to the latter it may not be attracted. That apart, the first one warrants strict approach whereas the second calls for a liberal delineation. The conduct, behaviour and attitude of a party relating to its inaction or neg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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