2019 (2) TMI 617

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..... the present case, the assessee has woken up from his slumber after a huge delay of 107 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”. Considering all, 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. Appeal filed by the assessee stands dismissed. - I.T.A. No. 3914/Mum/2015 - - - Dated:- 5-12-2018 - SHRI SHAMIM YAHA, AM AND SH. SANDEEP GOSAIN, JM For The Appellant : None For The Respondent : Shri Chaitanya Anjariya, DR ORDER .....

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..... rities. After analyzing the records, we are of the considered view that condonation is not a matter of right and there has to be a reasonable cause for the same and therefore each case has to be weighed from its own facts and circumstances in which the party initially acts and behaves. As per the facts of the present case, there is a long delay of 107 days in filing this appeal before us. Although as per the provisions of Section 253(5) of Income Tax Act and appeal 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. 5. We have gone through the provisions of Section-3, of the .....

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..... same. Similar observations were made by Hon‟ble Madras High Court in the case of Madhu Dadha Vrs. ACIT [317 ITR 458] . 7. After appreciating the judgments as referred above, we are of the considered view that there is no thumb rule that the delay in all cases is to be condoned. However, Acceptability of the explanation is the only criteria . Sometimes the delay of the shortest range may be uncondonable due to want of acceptable explanation whereas in certain other cases, delay of a long range can be condoned as the explanation thereof is satisfactory. But when there is reasonable ground to think that the delay was occasioned by the party deliberately to gain time, then the court should lean against acceptance of the explanation. .....

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