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TMI Blog2019 (1) TMI 2003X X X X Extracts X X X X X X X X Extracts X X X X ..... mmon, therefore, they have been clubbed, heard together and a consolidated order is being passed for the sake of convenience and brevity. ITA No. 6979/Mum/2017 (AY 2015-16) 3. First of all we take up assessee's appeal in ITA No. 6979/Mum/2017 for assessment year 2015-16 as lead case. The grounds of appeal are mentioned herein below:- 1. The Ld. CIT (A) grossly erred is not condoning the delay in filing of appeal and dismissed the appeal. 2. The Ld. CIT (A) grossly erred is not considering that there was reasonable cause for not filing the appeal in time. 3. The Ld. CIT (A) grossly erred is confirming the penal fees u/s 234E levied by the CPC - TDS department completely failed to consider that levy of penal fees u/s 234E was again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration that favourable orders were subsequently been passed, cannot be termed as 'sufficient cause', but only be characterize as 'opportunistic appraoch'. 7. If in case, we allow the assessee to file the appeal on the reasoning as mentioned by them, then in that eventuality, a large number of appeals would eternally escaped the bar of limitation prescribed for filing the appeals, thereby, no allowing even a single litigation on a legal issues to ever become final. 8. We cannot ignore or overlook that on expiry of the period of limitation prescribed for seeking this legal remedy, a corresponding right accrues in favour of the other party. The right to appeal cannot be kept intact and preserved indefinitely in anticipation of a decision by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal and accepted the same, only because assessee succeded on same issue 5 year later, the same could not be a sufficient cause to delay the condone of 5 years in filing the appeal. 12. In our considered view, section 5 of the Limitation Act cannot be stretched to bring about a situation of unsettling judicial decisions which stood accepted by the parties. If the contention of the assessee is accepted, it would create a situation of chaos and unsettling various orders passed from time to time by the authorities /courts as accepted by the parties. The legislative mandate in stipulating a limitation to file an appeal within the prescribed limitation cannot be permitted to be defeated when a litigant has taken a decision not to pursue further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there has to be a reasonable cause for the same. Similar observations were made by Hon'ble Madras High Court in the case of Madhu Dadha Vrs. ACIT [317 ITR 458]. 16. Thus considering our above discussions, we are of the considered view that the reasons given for delay by the assessee are not persuasive enough to permit its condonation. The assessee had no "sufficient cause" in terms of section 249(3) of the Act, for not presenting the appeal within the prescribed period before Ld. CIT(A). Hence the same were rightly dismissed. Therefore, we see no reasons to interfere into or deviate from the findings recorded by the Ld.CIT(A). Hence, we are of the considered view that the findings so recorded by the Ld. CIT (A) are judicious and are well ..... X X X X Extracts X X X X X X X X Extracts X X X X
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