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TMI Blog2017 (2) TMI 1445X X X X Extracts X X X X X X X X Extracts X X X X ..... ns why a person having thought of filing an appeal may decide not to pursue the matter. Hence the contents of the second submission cannot be treated but as an afterthought. In our considered opinion the delay of 3389 days doesn't deserve to be condoned. Accordingly, we decline to condone the delay. - ITA no.3403/Mum. /2014 - - - Dated:- 28-2-2017 - SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER For The Assessee : Shri. Rakesh Mohan For The Revenue : Ms. Arju Garodia ORDER PER: SHAMIM YAHYA This appeal by the assessee is directed against order of learned CIT-A dated 01/11/2004, and pertains to assessment year 2001 02. 2. At the outset it is noted that the appeal is time-ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n signed by a director. 4. Assessee has filed another affidavit dated 08.11.2016. In this affidavit the submissions are as under: I, Haresh Advani. aged 56 years, have been working for Anand group for the last fourteen years and have been entrusted with the job of assisting M/s. B K Khare Co., the firm of Chartered Accountants looking after Income Tax matters of the group. In my role as above. I have been maintaining records and documents of the group including its files etc. in the office of M/s B K Khare Co., Chartered Accountants and have been assisting and operating in close coordination with officials and employees of the said C.A. firm. In accordance with above, I have been managing and maintaining records and documents of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted putting and verifying the documents to be available and to be in chronological order. 7. That in the process of analyzing the records I came across duly executed appeal papers Form No. 36 for A.Y. 2001-02 signed by the Director Shri A. K. Agarwal on 2 January 2005, which apparently had remained to be filed and knowing the background facts of delay in filing of appeal I immediately informed Shri Prasad Bapat about the documents. 8. On analyzing these documents the matter was discussed with Shri Rakesh Mohan who on analysis of the documents desired to know whether fee had also been paid then and, when this was subsequently confronted to the company officials, it was confirmed that fee of ₹ 10,000/- (Rupees ten thousand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which has been claimed to be original appeal which was not filed. No reason whatsoever for not filing this appeal has been mentioned. The Ld. Counsel of the assessee has attributed this to the CA firm. However no such supporting evidences has been provided. In the bank statement produced for showing tribunal appeal filing fee there are three entries on 8/1/2005 of ₹ 10,000 each mentioned as direct tax. No copy of challan for the contents /purpose of the payment has been produced. Only internal document has been shown purporting to be appeal fee for the year 2000-01 A.Y. (2000-01) . So no cogent evidences of paying appeal filing fee is produced. 8. We find that by claiming that assessee has found appeal papers prepared 10 years ago ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereas in the former case, the consideration of prejudice to the other side will be a relevant factor, so the case calls for a more cautious approach, in the latter case, no such consideration may arise and such a case deserve s a liberal approach. No hard and fast rule can be laid down in this regard. The Court has to exercise the discretion on the facts of each case, keeping in mind that in considering the expressions sufficient cause , the principle of advancing substantial justice is of prime importance. The law assists those who are vigilant, not those who sleep over their rights. This principle is embodies in the dictum: vigilanti-bus non dormientibus jura subveninut. The delay cannot be condoned simply because the appellant s c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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