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TMI Blog2024 (2) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... of appeal filed before us), therefore, we are unable to comprehend that what stopped the assessee in preferring the present appeal upto 17th June, 2022. We are afraid that as the reasons given by the assessee for explaining the delay are not bonafide, therefore, the same cannot be summarily accepted. Considering the callous and lackadaisical conduct of the assessee company wherein it had delayed the filing of the present appeal without any justifiable reason, we do not find any substance in the claim of the Ld. AR that the delay in filing of the appeal had occasioned for bona fide reasons. As observed in the case of Ramlal, Motilal and Chotelal Vs. Rewa Coalfields Ltd [ 1961 (5) TMI 54 - SUPREME COURT] that seeker of justice must com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome-tax Act, 1961 on the basis of change of opinion . 3) In the facts and circumstances of the case Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi has erred in confirming addition of Rs. 3,71,50,000/- made u/s. 68 of the Income-tax Act, 1961. 4) The impugned order is bad in law and on facts. 5) The appellant reserves the right to addition, after or omit all or any of the grounds of appeal in the interest of justice. 2. Succinctly stated, the assessee company had filed its return of income for A.Y. 2009-10 on 29.09.2009, declaring an income of Rs. 34,73,870/-. Original assessment was completed by the A.O u/s. 143(3) dated 21.12.2011 determining the income of the assessee company at Rs. 36,73,87 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l vide his order dated 21.03.2022, but the assessee appellant remained unaware about the same, and the same had come its knowledge only in the course of its audit for A.Y. 2022-23. The Ld. AR in support of his aforesaid contention had filed an application seeking condonation of delay along with an affidavit dated 29.10.2022 explaining the reasons leading to the delay. For the sake of clarity, the relevant contents of the condonation application are culled out as under: 1. That aggrieved by assessment order passed by Asstt. Commissioner of Income-tax, Circle-2(1), Bhilai, the company filed appeal before learned Commissioner of Income-tax (Appeals)-2, Raipur and also participated in physical hearing and filed written submissions. Later ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee appellant. 8. On a careful perusal of the facts leading to the delay in filing of the present appeal, we are unable to persuade ourselves to subscribe to the same. We, say so, for the reason that the delay in filing of the present appeal can by no means be held to be justified in the backdrop of the explanation of the assessee company that it had remained unaware about the order of the CIT(Appeals)/NFAC which was passed on 21.03.2022. As the assessee appellant was in receipt of order of the CIT(Appeals) on 21.03.2022 (as mentioned in the memorandum of appeal filed before us), therefore, we are unable to comprehend that what stopped the assessee in preferring the present appeal upto 17th June, 2022. We are afraid that as the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly as it has an effect of vesting on one and taking away the right from the other party. The delay in filing of the appeal 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. 10. We 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 action which can be condoned by the court should fall within the realm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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