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TMI Blog2019 (1) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant had purposely and willfully delayed in filing the appeal within the period of limitation. So far as the assessment for the years 2010-11 and 2011-2012 is concerned, CIT(Appeals) had passed an order on 09.09.2015 and appeal was filed before the Tribunal within time and that appeal has been dismissed and the appellant has filed Tax Case Appeal. Apart from that, substantial question of law raised by the appellant is now pending before this Court in other cases as well. Substantial question of law raised in this appeal is squarely covered by the decision in the case of Chettinad Logistics (2017 (4) TMI 298 - MADRAS HIGH COURT). Considering the fact that the substantial question of law is pending before this Court in other case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f law:- "Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that there is no sufficient and good reason to condone the delay of 914 days in filing the appeal and thereby dismissing the appeal filed by the Appellate Tribunal?" 4. Heard Mr.R.Sivaraman, learned counsel for the assessee and Mrs.R.Hemalatha, learned Senior Standing Counsel for the Revenue. 5. The short question which falls for consideration is whether the Tribunal was right in dismissing the assessee's appeal on the ground that it was filed with an inordinate delay of 914 days in filing the appeal and the reason assigned by the assessee is flimsy. 6. We have gone through the reasons assigned by the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in dispute and the appellant is guilty of belatedly filling the appeal after 914 days after the appeal time had lapsed. No doubt the explanation offered is not convincing but there is nothing on record brought by the Revenue to show that the appellant had purposely and willfully delayed in filing the appeal within the period of limitation. So far as the assessment for the years 2010-11 and 2011-2012 is concerned, CIT(Appeals) had passed an order on 09.09.2015 and appeal was filed before the Tribunal within time and that appeal has been dismissed and the appellant has filed Tax Case Appeal. Apart from that, substantial question of law raised by the appellant is now pending before this Court in other cases as well. 10. The learned counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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