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TMI Blog2024 (4) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... year 2018-19. The assessee has assailed the impugned order on the following grounds of appeal: "1. On the facts and circumstances of the case and in law, ld. CIT(A) has erred in sustaining addition of Rs. 29,00,000/- on the count of unexplained credit u/s. 68. 2. On the facts and circumstances of the case and in law, ld. CIT(A) has erred in sustaining disallowance of Rs. 16,03,090/- u/s. 36(1)(iv) being in excess of 27% limit prescribed u/r. 87. 3. The appellant reserves the right to leave, add, urge, alter, modify or withdraw any ground/s before or at the time of hearing." 2. At the threshold, we observe that the present appeal was fixed for hearing on three occasions but no one on behalf of the assessee or his authorized representa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explained at all and in fact there is an unexplained and inordinate delay coupled with negligence or sheer carelessness, then, the discretion of the court in such cases would normally tilt against the applicant. Reverting to the facts of the present case, though there is a substantial delay of 68 days involved in filing of the appeal, but the assessee had not moved any condonation application explaining the reasons leading to same. As observed by us hereinabove, as the assessee had not only remained negligent regarding the process of law and had filed the appeal before us after 68 days but had also failed to come forth with any explanation as regards the reasons leading to the said delay, therefore, there appears to be no reason to adopt a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rawn between normal delay and inordinate delay. It was held as under: "A distinction must be made between a case where the delay is inordinate and a case where the delay is of a few days. Whereas in the former case the consideration of prejudice to the other side will be a relevant factor so the case calls for a more cautious approach, but in the latter case no such consideration may arise and such a case deserves a liberal approach." In the present case, we observe that though there is an inordinate delay of 68 days involved in filing of the present appeal but the assessee had not filed any application seeking condonation of delay and this kind of conduct should be deprecated. 9. Also, as observed by the Hon'ble Supreme Court in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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