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TMI Blog2017 (4) TMI 1242X X X X Extracts X X X X X X X X Extracts X X X X ..... elay of 300 days and it has not been shown that all possible steps to file the appeal before the Tribunal were taken and the delay in filing the appeal was not because of any factors which were “beyond the control of assessee”. Thus we are not at all convinced with the casual and cavalier approach of the assessee in pursuing the legal remedy of approaching the Appellate Tribunal by way of filing appeal. - I.T.A. No. 1016/Mum/2015 - - - Dated:- 26-4-2017 - SHRI D. KARUNAKARA RAO, AM SH. SANDEEP GOSAIN, JM Appellant by : Shri Y.P. Trivedi and Shri Ashok Mehta Respondent by : Shri Rajesh Kumar O R D E R Per Sandeep Gosain, Judicial Member: The Present Appeal has been filed by the assessee against the order of Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . CIT passed order u/s 263 of I.T. Act thereby directing the assessment order to be revised by taking the full amount of compensation i.e. 1,03,00,000/- as income of the assessee. 3. Aggrieved by the order of Ld. CIT, the assessee has filed the present appeal before us on the grounds mentioned herein above. 4. At the very outset, our attention was drawn to the letter dated 17th March, 2015 filed by the assessee that there is a delay of 300 days. The same is reproduced below:- Sub: Application for condonation of delay and rectified form 36. Respected Sir, Under instructions from our client and in respect of the above named appeal we have to plead for condonation in filing of appeal by 300 days and we submit the rectified Form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal before the Appellate Tribunal after the expiry of statutory period from the date of order can be admitted if the assessee satisfied that the assessee has sufficient cause for not presenting appeal within time. In the present case, the assessee had contested the assessment order before AO and had also appeared before CIT in the proceedings u/s 263 of the I.T. Act, therefore at this stage the assessee could not take a plea that the secretary of the assessee association was not aware of the provisions of law. 6. We have gone through the provisions of Section-3, of the Limitation Act which reads as under:- Bar of limitation is (i) Subject to the provisions contained in section 4 to 24 (inclusive) every suit instituted, appeal preferr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of approximately 800% in respect of acquisition of lands for a public purpose and therefore, Hon ble Supreme Court held that important question is raised and therefore the delay was condoned in the said case. Another case relied upon by the Ld. AR titled Improvement Trust, Ludhiana vs. Ujagar Singh ORS in Civil Appeal No. 2395 of 2008. As per the facts of the above case, there was a delay of about 2 months and the Hon ble Supreme Court noticed that delay was not that huge and the appellant had taken all possible steps to prosecute the matter within time. Therefore, in those facts and circumstances, the delay was condoned. The para materia contained in the aforesaid judgments relied upon by the Ld. AR are different from the facts and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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