9911796707
TMI Blog2015 (3) TMI 1406X X X X Extracts X X X X X X X X Extracts X X X X ..... Coming to the facts of the present case, the assessee has to explain the period of delay by bringing the material on record to support the sufficient cause. The assessee has to show that the assessee is vigilant during this period and the delay was beyond his control. Condoning of inordinate delay of around 8 years should not frustrate the legitimate expectation of the other party as the Revenue would have come to the conclusion that the order of the Assessing Officer has been accepted by the assessee and reached finality especially the assessee should not take up the requisite legal remedies for such an inordinate length of time of 8 years. Considering the findings of the CIT(Appeals), since he has not examined actual circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals before the Commissioner of Income Tax (Appeals). 2. The facts of the case as narrated in assessment year 1995-96 is considered for the purpose of adjudication of these appeals as the matter is similar in all these appeals. The assessee is an individual. He filed his return of income for the assessment year 1995-96 admitting a taxable income of F87,000/- on 28.08.1997. A survey under Section 133A was conducted in the business premises of M/s J.V.P. Associates and other sister concerns on 11.07.2001. During the course of survey some documents evidencing individual business transactions of assessee were found. The assessment was therefore reopened u/s 147 of the Act. During the course of assessment, assessee has not produced any boo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the above, I hereby pray to condone the delay of 8 years for filing the appeals and render justice . 3. The Commissioner of Income Tax (Appeals) observed that there is no reasonable cause for condonation of long delay of 8 years and he dismissed all these appeals as non-admitted. Against this, the assessee is in appeal before us. 4. The assessee also raised a ground with regard to the merits of the additions made by the Assessing Officer. In these appeals the ld. Authorised Representative filed an affidavit before us as follows:- I, C. Jegaveerapandian, S/o. Chellaiahnadar aged about 63 years residing No.21, Abirami Nagar, Muthiahpuram Thoothukudi-628005 hereby solemnly affirm and state as under 1. I am the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partmental Representative, the assessee s request for condonotion of delay was rightly turned down by the ld.CIT(A) and assessee therefore did not deserve any interference on the part of the Tribunal. According to the ld. Departmental Representative, the assessee has not taken due care and attention for filing the appeals within the statutory time limit and the assessee shows utter disregard to the statutory provisions of the Act. 6. We have considered the submissions of both the parties. The issue before us is whether the ld. CIT(A) is justified in refusing to condone the delay around 8 years in filing these appeals against the order passed by the Assessing Officer. The assessee hereinabove explained the delay by way of affidavit file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to file appeals against the orders of the Assessing Officer, we are not in a position to express any opinion about condoning of the delay. The ld. Commissioner of Income Tax (Appeals), who is required to examine whether the facts narrated by the assessee in his petition for condonation of delay as true or not which he failed to examine the same. Thus, in our opinion he is required to examine the contents, details in petition whether it is true or not. In our opinion, rule of limitation are not meant to destroy the right of the parties. They are meant to see that the parties do not resort to dilatory tactics, but seek their remedy for the readdress the legal injury so suffered, the law of limitation is thus founded on public policy. The len ..... X X X X Extracts X X X X X X X X Extracts X X X X
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