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TMI Blog2018 (10) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... be alive for a legislatively fixed period of time. The object is to get on with life, if you have failed to file an appeal within the period provided by the Statute. It is for the general benefit of the entire community so as to ensure that stale and old matters are not agitated and the party who is aggrieved by an order can expeditiously mover higher forum to challenge the same, if he is aggrieved by it. The assessee should be well aware of the statutory provisions and the period of limitation and should pursue its remedies diligently. It cannot expect their appeals be entertained because they are after all the assessee, notwithstanding the fact that delay is not sufficiently explained. Hence, the delay is not condoned and the appeals are unadmitted. - I.T.A. Nos. 341 to 345/Coch/2018, I.T.A. Nos. 346 to 352/Coch/2018, I.T.A. Nos. 353 to 359 /Coch/2018, I.T.A. Nos. 360 to 367 /Coch/2018I.T.A. Nos. 368 to 372 /Coch/2018 And I.T.A. Nos. 373 to 380 /Coch/2018 - - - Dated:- 8-10-2018 - SHRI CHANDRA POOJARI, AM AND GEORGE GEORGE K., JM For The Assessee : Shri C. Naresh, CA For The Revenue : Smt. A.S. Bindhu, DR ORDER Per CHANDRA POOJARI, AM: The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 ITA 350/COCH/201S 201415 24Q Q1 26-02-2016 787 1,500.00 11 ITA 351/COCH/2018 201415 26Q Q1 26-02-2016 731 670.00 12 1TA 352/COCH/2018 201415 27Q Q1 26-02-2016 787 17,400.00 13 Neezhoor ITA 353/COCH/2018 201415 24Q Q1 08-02-2016 588 21,000.00 14 ITA 354/COCH/2018 201415 24Q Q2 08-02-2016 588 27,500.00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27 ITA 367/COCH/2018 201516 27Q Q2 17-02-2016 395 7,000.00 28 Thiruvalla RS Road ITA 368/COCH/2018 201314 26Q Q4 24-02-2016 729 12,200.00 29 ITA 369/COCH/2018 201314 24Q Q4 24-02-2016 729 12,200.00 30 ITA 370/COCH/2018 201314 27Q Q4 24-02-2016 594 12,200.00 31 ITA 371/COCH/2018 201415 24Q Ql 24-02-2016 670 10,200.00 32 ITA 372/COCH/2018 201415 27Q Ql 24-02-2016 785 5,960.00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07 vide its order dated 09/09/2016. As seen from the records, the reason advanced by the assessee before the CIT(A) was that the delay was due to transfer of the officer concerned in the Branch. Further, the assessee has not explained as to why such a long time was taken in handing over the matter by one person to another person and in all Branches how the same thing has happened. In fact, there is even no attempt to explain the same. The person who is handling the matter would undoubtedly be conscious of the fact that the time to file the appeals is running against the assessee and there must be proper explanation in the condonation petitions that it was taking steps to expedite the filing of the appeals before the CIT(A). The reason explained by the assessee in these condonation petitions is too general and it does not explain the delay except stating that the delay was due to transfer of the concerned officer in the Branch with whom the papers were pending for preparation of the appeals. Thus, we are not satisfied with the reasons set out in the affidavits filed before the CIT(A) so as to condone the delay in filing the appeals. 4. The Apex Court in the case of Office of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficient to condone such a huge delay. 5. The Ld. AR placed reliance on the order of this Tribunal in the case of Midas Polymer Compounds Pvt. Ltd. In ITA No. 288/Coch/2017 dated 25/06/2018 wherein this Tribunal condoned the delay of 2819 days. In so far as the reliance by the Ld. AR on the decision of the Tribunal in the case of Midas Polymer Compounds Pvt. Ltd. cited supra is concerned, we are of the view that the Tribunal condoned the delay on the part of the assessee in filing the appeals by observing that the Chartered Accountant who was handling the matter failed to take proper steps to file the appeals and the Chartered Accountant filed affidavit stating that the appeals for AY 1999-2000 to 2004-05 in respect of the group concern and appeal for the AY 2005-06, 2007-08 and 2008-09 of the assessee were filed and represented by the Chartered Accountant at Cochin and he was under the impression that the appeal for the AY 2006-07 was also filed by that Chartered Accountant in Cochin. It was also stated that the issue in all these appeals were covered in favour of the assessee by the order of the High Court of Kerala for the assessment years 2005-06 to 2008-09. The non-fili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fact that the object of the law of limitation is to bring certainty and finality to litigation. This is based on the Maxim interest reipublicae sit finis litium i.e. for the general benefit of the community at large, because the object is every legal remedy must be alive for a legislatively fixed period of time. The object is to get on with life, if you have failed to file an appeal within the period provided by the Statute. It is for the general benefit of the entire community so as to ensure that stale and old matters are not agitated and the party who is aggrieved by an order can expeditiously mover higher forum to challenge the same, if he is aggrieved by it. As observed by the Apex Court in many cases, the law assist those who are vigilant and not those who sleep over their rights as found in the Maxim Vililantibus Non Dormientibus Jura Subveniunt . In our opinion, merely because the assessee is not vigilant, it cannot follow that the assessee is bestowed with a right to the delay being condoned. We are conscious of the fact that the period of limitation should not come as an hindrance to do substantial justice between the parties. However, at the same time, a party can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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