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TMI Blog2018 (8) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... arred by 316, 315 and 94 days respectively for the assessment years 2007- 08, 2010-11 and 2012-13. An objection to this effect was intimated to the appellant. In response to the objection, the appellant has filed application for condonation of delay, but without any affidavit. 3. These appeals were listed on board for hearing on 5.2.2018. However, Bench did not function on that date and case was adjourned to 1.3.2018. On 1.3.2018 there was no presence on behalf of the assessee. Thereafter, hearing was adjourned to 27.7.2018 and notice of hearing was sent by RPAD post. Despite service of notice, none remained present on behalf of the assessee. Therefore, with the assistance of the ld.DR, we have gone through the record carefully and proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? The doctrine must be applied in a rational common sense pragmatic manner. 4. When substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. 5. There is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account of mala fides. A litigant does not stand to benefit by resorting to delay. In fact he runs a serious risk. 6. It must be grasped that judiciary is respected not on account of its p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al to condone delay would result foreclosing a suitor from putting forth his cause. There is no presumption that delay in approaching the court is always deliberate. This Court has held that the words "sufficient cause" under Section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice vide Shakuntala Devi lain Vs. Kuntal Kumari [AIR 1969 SC 575] and State of West Bengal Vs. The Administrator, Howrah Municipality [AIR 1972 SC 749]. It must be remembered that in every case of delay there can be some lapse on the part of the litigant concerned. That alone is not enough to turn down his plea and to shut the door against him. If the explanation does not smack of mala fides or it is not put forth as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to submit that the Commissioner of Income Tax (Appeals) -VIII, Ahmedabad has passed an Appeal order in the order of an assessing officer u/s. 143(33) r.w.s. 147 of the Act dated 3.02.2015 and the said order was served on the appellant on 18.03.2015. The present appeal, in accordance with law, was to be filed on or before the date i.e. within 60 days from the date of receipt of order however an appellant is Company (In Liqn.) which is taken cared by Office of the Official Liquidators, High Court of Gujarat as principal officer of the said Company (In Liqn.) on the basis of the final order of winding up by the Hon'ble High Court. The Official Liquidator is occupied in works assigned by the High Court and so was not available for taking d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eral approach in matters instituted in this court. But the message does not appear to have percolated down to all the other courts in the hierarchy. 2. 278 ITR 291 (ALL)AUTO CENTRE VS. STATE OF UTTAR PRADESH AND OTHERS "In matters of condonation of delay a pragmatic view should be taken and there should be a liberal approach. The law of limitation is enshrined in the maxim interest reipublicae ut sit finis litium (it is for the general welfare that a period be put to litigation). Rules of limitation are not meant to destroy the rights of the parties, rather the idea is that every legal remedy must be kept alive for a legislatively fixed period of time. Held, that, in the instant case, the assessee-firm had only two partners one of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D. VS. SMT. SHANTI MISRA - AIR 1976 SC 237. the Hon'ble Supreme Court held that discretion given by section 5 should not be defined or crystallized so as to convert a discretionary matter into a rigid rule of law. The expression "sufficient cause" should receive a liberal construction. Your honour is, thus, requested to admit the present appeal by condoning the delay hi filing of the same. The following documents are enclosed, in Triplicate: a) Memorandum of Appeal in Form No. 36 along with Statement of Facts and Grounds of Appeal b) Copy of the order Passed by CIT (Appeal) - VIII in an order passes by the assessing officer u/s.144 r.w.s 147 of the I.T. Act, 1961 c) Copy of the order Passed by the assessing officer u/s.143(3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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