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TMI Blog2024 (2) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... involved. Also, we may observe at this juncture that the law of limitation has to be construed strictly as it has an effect of vesting on one and taking away the right from the other party. The delay in filing of the appeals cannot be condoned in a mechanical or a routine manner since that would undoubtedly jeopardize the legislative intent behind Section 5 of the Limitation Act. Assessee appellant has squarely failed to substantiate with any plausible and sufficient reasons to justify the condonation of inordinate delay of 384 days involved in filing of the present appeal. We, therefore, in our thoughtful consideration do not find any merit in the explanations and reasons submitted by the assessee towards the request seeking the condonation of delay in filling of the captioned appeal, therefore, we decline the same, and, thus, without adverting to the merits of the case dismiss the captioned appeal of the assessee, as barred by limitation. - SHRI RAVISH SOOD, JM SHRI ARUN KHODPIA, AM For the Appellant : Shri S. R. Rao, Adv. For the Respondent : Shri Satya Prakash Sharma, Sr. DR ORDER Per Arun Khodpia, AM: The captioned appeals filed by the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) (2) (3) (4) (5) (6) (7 = 6-5) 01 Block Education Officer, G.E. Road, Durg- 491001 (C.G.) 364 12.09.2022 11.11.2022 01.12.2023 384 02 365 12.09.2022 11.11.2022 01.12.2023 384 03 366 12.09.2022 11.11.2022 01.12.2023 384 04 367 13.09.2022 12.11.2022 01.12.2023 383 05 368 13.09.2022 12.11.2022 01.12.2023 383 6. Regarding the aforesaid delays, Ld. AR for the assessee has submitted before us, an application for condonation of delay in filing of the appeal along with copy of notice initiating proceedings u/s 133(6) regarding persuasion by ITO (TDS), Bhilai to pay the outstan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er only on 31/03/2023 while filing reply to the recovery of demand notice. 8. That though the applicant came to know the order only on 31/03/2023. Since the appeal order is dated 12/09/2022 as a matter of abundant precaution the applicant is filing present application of condonation of delay of 388 days in filing of appeal. 9. In merits, facts and legal position the appellant believes that there are fair chances of substantial relief in appeal and balance of convenience is in its favour. 10. That in the facts and circumstances of the case it is humbly prayed that the Hon'ble Tribunal may be pleased to condone the delay and admit the appeal for adjudication in the interest of justice. 11. An affidavit in support of application is being filed. 7. Backed by the aforesaid submissions, Ld. AR explained that the delay was on account of (i) that the order of Commissioner of Appeal was ex-parte, the appellate neither received notice u/s 250 nor the appellate order in time, (ii) The appellant has come to know about the order only on 31.03.2023, while filing reply to the recovery of demand notice. (iii) that on facts and legal position the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment and its officers' functions, the courts have been taking lenient view in condoning the delay appeals filed by them. In the instant cases it is not disputed after the order came to be passe, the Managing Director was changed and thereafter, the Chartered Accountant took a decision to prefer the appeal and though papers were sent for signature was not signed and appeal was not filed. What is to be seen in such matters is that the appellant was negligent and by not filing the appeal within time, whether there is any valuable right of the appellant, which would be taken away by not condoning the delay in the matters arising under the Income Tax Act, ultimately the question is, what is the tax payable under law. it is not an adversary litigation. An assessee cannot be charged without statutory authority Under these circumstances, the approach of the Tribunal cannot be accepted. In that view of the matter, the reasoning given by the Tribunal for not condoning the delay is unsustainable in law. Hence we are satisfied that the appellant has made out a sufficient cause for condoning the delay in preferring the appeal. 3. State of West Bengal vs. Administrator, Howrah Municipa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant. It is also an admitted fact as accepted by the assessee appellant that it had come to know about the appellate order passed by Ld. CIT(A), immediately, when they visited the ITBA portal, may be only when they were prompted after receipt of letter from the Ld. AO u/s 133(6) dated 31.03.2023. We also find force in the argument of the Ld. Sr. DR that immediately on receipt of the said letter dated 31.03.2023, the applicant has checked the ITBA portal and came to know that appeal of the assessee was decided ex-parte on 12.09.2022, this establishes that the order was already uploaded on the portal which the assessee has not accessed. Assessee s insincerity towards tax compliances is further proved that even after receipt of communication u/s 133(6) and on being aware about the facts that the ex-parte order by Ld. CIT(A) was passed on 12.09.2022, the assessee has taken further 9 months (01.04.2023 to 30.11.2023) i.e., 244 days in filing of the appeal before the ITAT, such factual position of the case shows that the assessee has not made any serious efforts in filing of the appeal despite was informed that an ex-parte order has already been passed. It is also discernible from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee society to have occasioned due to bonafide reasons. As observed by me hereinabove, as there was no justifiable reason for the assessee society to file the present appeal after 493 days from the lapse of the prescribed period, therefore, 21 ITA No. 323/RPR/2023 18 Others Gramin Sewa Sahakari Samiti Maryadit there appears to be no reason to adopt a liberal view and condone the inordinate delay therein involved. Also, I may observe at this juncture that the law of limitation has to be construed strictly as it has an effect of vesting on one and taking away the right from the other party. The delay in filing of the appeals cannot be condoned in a mechanical or a routine manner since that would undoubtedly jeopardize the legislative intent behind Section 5 of the Limitation Act. 16. I may herein observe that in the case of State of West Bengal Vs. Administrator, Howrah 1972 AIR SC 749, the Hon ble Apex Court had held that the expression sufficient cause should receive a liberal construction so as to advance substantial justice, particularly when there is no motive behind the delay. The expression sufficient cause will always have relevancy to reasonableness. The acti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alfields Ltd. AIR (1962) 361 (SC) that seeker of justice must come with clean hands, therefore, now when in the present appeal 23 ITA No. 323/RPR/2023 18 Others Gramin Sewa Sahakari Samiti Maryadit before me the assessee appellant had failed to come forth with any good and sufficient reason that would justify condonation of the inordinate delay of 493 days involved in preferring of the same, therefore, I decline to condone the same and, thus, without adverting to the merits of the case dismiss the captioned appeal of the assessee society as barred by limitation. 12. In view of the aforesaid decision, wherein the ratio of law laid down by in order to Apex Court in the decisions referred to (supra) have been, followed by the tribunal, in absence of any plausible explanations from the assessee towards reasons for delay which may be considered as sufficient cause, the condonation of delay has been declined. 13. Adverting to the contentions of the Ld. AR by relying upon the decisions in the case of Collector Land Acquisition Vs. Mst. Katiji and others(SC), M/s Karnataka Forest Development Corporation Ltd. vs. ACIT (Kar HC), State of West Bengal vs. Administrator Howrah Municip ..... X X X X Extracts X X X X X X X X Extracts X X X X
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