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TMI Blog2024 (7) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... e is no question of any excessive or inordinate when the reason stated by the assessee was a reasonable cause for not able to file the appeals within the period of limitation. The cause for the delay therefore deserves to be considered, when there exist a reasonable cause, and therefore the period of delay may not be relevant factor. We rely on the decision of K.S.P. Shanmugavel Nadai and Ors. ( 1984 (4) TMI 24 - MADRAS HIGH COURT] considered the condonation of delay and held that there was sufficient and reasonable cause on the part of the assessee for not filing the appeal within the period of limitation. Hon'ble Madras High Court thus condoned nearly 21 years of delay in filing the appeal. As compared to 21 years, delay of about 1000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Member For the Appellant : Shri V. Srinivasan, Advocate For the Respondent : Shri Subramanian S., Jt. CIT(DR)(ITAT), Bengaluru. ORDER PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER These appeals are filed by the assessee against the common order dated 29.02.2024 of the CIT(Appeals)-11, Bangalore for the AYs 2009-10 2011-12 respectively on identical issue of non-condonation of delay in filing the appeals and dismissing the appeals. 2. The brief facts of the case are that a survey was conducted u/s. 133A of the Act on 05.03.2015 to verify the compliance of TDS provisions on certain payments as per Receipt Payment account which is incorporated by the AO in his order. The assessee is a Gram Panchayat (Town Municipal Corporation), a State Govt. Org ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... situated in a very remote area where there is no professional advice available and there is also lack of staff for proper handling of income tax matters. The assessee is discharging huge task of implementing various basic amenities and day to day services to general public at large. There was transfer of concerned Officer. The assessee has no intention to jeopardize the interest of the revenue by delaying filing of appeal. In support of his arguments he relied on the coordinate Bench decision in the case of Child Development Project Officer in ITA No.882 to 890/Bang/2013, order dated 09.01.2024. 6. The ld. DR submitted that assessee is a State Govt. department and should have been aware of Rules Regulations for running the office and whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not able to file the appeals within the period of limitation. The cause for the delay therefore deserves to be considered, when there exist a reasonable cause, and therefore the period of delay may not be relevant factor. In support, we rely on the decision o: Hon'ble Madras High Court in the case of CH vs. K.S.P. Shanmugavel Nadai and Ors. (153 ITR 596) considered the condonation of delay and held that there was sufficient and reasonable cause on the part of the assessee for not filing the appeal within the period of limitation. Hon'ble Madras High Court thus condoned nearly 21 years of delay in filing the appeal. As compared to 21 years, delay of about 1000 to 2000 days cannot be considered to be inordinate or excessive. 10. Hon& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue has not filed any counter-affidavit opposing the application of the assessee for condonation of delay. Hon'ble Supreme Court in the case of Mrs. Sandhya Rani Sarkar vs. Smt. Sudha Rani Debi reported in AIR 1978 SC 537 held that, non-filing of affidavit in opposition to an application for condonation of delay may be a sufficient cause for condonation of delay. In this case, the Revenue has not filed any counter-affidavit opposing the application of the assessee, therefore, as held by Hon'ble Supreme Court, there is sufficient cause for condonation of delay. Hon'ble Supreme Court also observed that; It does not mean that when the delay was for longer period, the delay should not be condoned even though there was suffic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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