9911796707
TMI Blog2013 (8) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... Damdodar Rout, son of late Dibakar Rout, aged 66 years, residing at Plot No. 1264, 4th Street, Jayalakshmi Nagar, Kattupakkam, Chennai 600 056 do hereby solemly affirm and state as follows: 1. I am the petitioner practicing as Senior Neurosurgeon at the Sri Ramachandra Hospital and also Professor in the Department of Neuro Science at Sri Ramachandra Medical College and Research Institute (SRMC RI), a then Deemed University, which is run by Sri Ramachandra Educational Health Trust, Chennai. I am conversant with the facts of the case and am swearing this affidavit. 2. For the assessment year 2004-05, the Commissioner of Income Tax, Trivandrum invoked the provisions of Section 263 of the Income Tax Act 1961 passed an order on 24-3-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Your Petitioner submits that the delay was not intentional, but was on account of an impression that the appeal lied before CIT Appeals, Trivandrum which was promptly made. Also, your petitioner was on travel and was engaged in hectic professional commitments. 9. Your Petitioner prays that the delay may be condoned and the appeal be considered. 3. We heard the parties on the preliminary issue of condonation of delay. The only reason cited by the assessee is that he came to know of the fact that the appeal against the order of CIT passed u/s 263 of the Act has to be preferred before the Tribunal within 60 days from the date of said order. Thus, it is seen that the assessee did not cite any valid reason for filing appeal against the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 of Limitation Act. Where no negligence nor inaction nor want of bona fides can be imputed to the applicant, a liberal construction of the section has to be made in order to advance substantial justice. The applicant has to show sufficient cause for not filing the application on the last day of the limitation and must explain the delay made thereafter day-by-day till the actual date of filing of the application. In one another case of Ashutosh Bhadra Vs. Jatinder Mohan Seal AIR 1954 Cal.238, Hon ble Calcutta High Court has held as under:- The existence of sufficient cause is a condition precedent for the exercise of discretion under section 5 of the Indian Limitation Act. sufficient cause must mean a cause beyond the control o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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