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TMI Blog2019 (5) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... nd effective consequences. In this case, delay for filing the appeal late for only a few days was not condoned. In the case of Asstt. CIT vs. Taggas Industries Development Ltd. . [ 2000 (9) TMI 212 - ITAT CALCUTTA-E] Tribunal, Calcutta Bench, Calcutta, did not condone the delay for filing the appeal late by 13 days because the delay was not due to sufficient cause. Assessee failed to explain that delay in filing the appeals was due to sufficient cause. Ld. CIT(A) correctly dismissed the appeal of assessee by holding it to be time barred. No interference is required in the mater. Appeal of assessee is dismissed. - ITA.No.7807/Del./2018 - - - Dated:- 1-5-2019 - Shri Bhavnesh Saini, Judicial Member For the Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condonation of delay in which it was stated as under : On 09/12/2016, I received the order of Id. Assessing Officer, in my case for assessment year 2014-15. Being aggrieved by the said order, I requested my Tax Consultant Mr. Vineet Shukla, Advocate to prefer an appeal to the Hon ble Commissioner of Income Tax (Appeal), Gurgaon. They undertook to do the needful soon after he return from village because of his mother is hospitalized. Later on his mother has deceased on 26/01/2017 and it lead to further delay in appeal. Due to close attachment with mother Mr. Vineet Shukla come in shock. Mr. Vineet comes back to his office on 15/03/2017. Further, Mr. Vineet becomes patient of lever and heart diseases because of which he not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause for failure to file appeal within the period of limitation. Reasonable cause would mean a cause which is beyond the control of assessee. Reasonable cause means which prevents a reasonable man of ordinary prudence acting under normal circumstances without negligence or inaction or want of bonafide. In the present case, the explanation of assessee for delay in filing the appeal is reproduced above. The assessee contended that after death of mother of his Counsel, his Counsel came back to his Office on 15.03.2017 and since then no appeal have been filed before Ld. CIT(A) till 22.02.2018. During this period of about one year, the Counsel for Assessee did not do anything in the matter. Only general explanation have been given that he was p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2002] 253 ITR 798 (SC), where it was held that while exercising discretion under section 5 of the Limitation Act, 1963, to condone delay for sufficient cause in not filing the appeal within the period prescribed, Courts should adopt a pragmatic approach. A distinction must be made between a case where the delay is inordinate and a case where the delay is of a few days. The Court observed that whereas in the former consideration of prejudice to the other side will be a relevant factor and calls for a more cautious approach. In the latter case no such consideration may arise and such a case deserves a liberal approach. Now in the present case, the delay is not of a few days but of 441 days. Besides, there is absolutely no valid explanation/re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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