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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 ..... n regularly filing appeal with Tribunal for last 10 assessment years within time limit as prescribed in the Income Tax Act. 1961 ('the Act'). However the appeal for the year under consideration was inadvertently not flied. There has been delay of 10 years in filing the appeal. However the delay was neither deliberate nor intentional on the part of appellant and was only on account of inadvertent error. Further, the concerned person who was handling the tax matters on behalf of the Company at that point of time, has also left the company. Further the grounds of appeal include a) Ad-hoc disallowances -The Tribunal in earlier years and also in subsequent years in the appellant's own ease has held that ad-hoe disallowance could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under: 1. That the proceedings of hearing before ITAT in respect of Anand I Power Limited for AY, 2001-02 was going on wherein the appeal was filed late and Shri Rajesh Athavale, partner of M/s B.K. Khare & Co. was representing the case. I had been assiting him for all requirements as and where required by him. 2. That an affidavit dates 31st October 2015 had been filed before ITAT to substantiate the delay in filling of appeal, which affidavit is a part of record. 3. That in the said affidavit dated 31st October 2015 the reasons for delay in filling appeal were stated to be inadvertent lapse after receipt of order of appellate Commissioner. 4. That around July 2016 I was informed by Shri Prasad Bapat of B.K.Khare & Co, Chartered A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred in preceding paragraph is enclosed with this affidavit 'in original' alongwith copy of evidence of payment of fee referred. 5. We have heard both the counsel on the issue of condonation of delay. It transpires that there is an inordinate delay of 3389 days, which amounts to over nine years delay in filing the appeal. In the first petition for condonation of delay it was submitted that there has been a delay of 10 years which is inadvertent. No reason whatsoever for the delay has been mentioned. Thereafter another petition has been filed by another person as above. In this affidavit it has been submitted that he has found in the drawer of the CA firm a duly executed appeal papers form number 36 for assessment year 2001 -02 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sn't support this claim. Hence the claim that appeal papers were prepared but were inadvertently not filed has no cogency. It remains beyond preponderance of probability that assessee and his consultant will keep on filing income tax returns and file subsequent appeals without the concerned chartered accountant or the assessee being aware of not filing of appeal for assessment year 2001-02, for ten years. 9. The assessee in the submissions has placed reliance upon several case laws for the condonation of delay in filing of appeal. However we note that condonation of delay is a matter which relate to the facts of the case. In the present case we find that there has been an inordinate delay of about 10 years without cogent reasoning. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin the contemplation of the limitation provision must be a cause which is beyond the control of the party invoking the aid of the provisions. The cause for the delay in filing the appeal, which by due care and attention, could have been avoided, cannot be a sufficient cause within the meaning of the limitation provision. Where no negligence, or inaction, or want of bona fides can be imputed to the appellant, a liberal construction of the provisions has to be made in order to advance substantial justice. Seekers of justice must come with clean hands." 11. Thus examining the present case on the touchstone of above, we find that in this case there has been inordinate delay of about 10 years in filing the appeal. Firstly, the assessee had su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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