9911796707
TMI Blog2024 (7) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... for condoning the delay in filing the appeal is sufficient, and the delay should have been condoned by the 1st respondent. Rejection of appeal on technical grounds amounts to violation of principles of natural justice. As relying on COLLECTOR, LAND ACQUISITION VERSUS MST. KATIJI AND OTHERS [ 1987 (2) TMI 61 - SUPREME COURT] there is sufficient cause for not presenting Ext. P2 appeal within the time provided under Section 249 (2) of the Act. Ext. P3 order is therefore set aside. The delay of 11 days has to be condoned and the appeal has to be admitted and adjudicated on merits. Direction to the 1st respondent to consider Ext. P2 appeal on merits within a period of two months from the date of receipt of a copy of this judgment, after affordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee is duty bound to explain each day's delay after the last date of limitation. Referring to various decisions of the Income Tax Appellate Tribunals, the High Courts and the Hon'ble Supreme Court, the 1st respondent has held as under: 5.8 In view of the foregoing discussion, factual matrix and the judicial precedents, I find that no case has been made out by the assessee for existence of sufficient cause in the application for condonation of period of delay of 11 days in filing of appeal. I also find that it is also a settled position of law that the delay is un-excusable unless sufficient cause is shown. I further find that proper explanation and reasons for delay have not been given. Therefore, I am of the view that in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said period. 7. The reason stated by the petitioner for condoning the delay of 11 days in filing the appeal is the non-availability of their legal consultant. The 1st respondent has refused to accept this reason, observing that the non-availability of legal consultant and the appellant's unawareness of the appeal proceedings are not valid excuses, as the time allowed under the Act is based on all such factors. 8. Filing an appeal in tax matters may require legal and technical assistance. The taxation laws and the procedures involved in filing an appeal may be beyond comprehension for a layman assessee. Therefore, in my view, the reason advanced by the petitioner for condoning the delay in filing the appeal is sufficient, and the dela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of culpable negligence, or on account of mala fides. A litigant does not stand to benefit by resorting to delay. In fact he runs a serious risk. 6. It must be grasped that judiciary is respected not on account of its power to legalize injustice on technical grounds but because it is capable of removing injustice and is expected to do so. Summarising and enumerating the legal position relating to limitation and condonation of delay, the Hon'ble Supreme Court in Pathapati Subba Reddy Athapati Subba Reddy (Died) by L.Rs. Ors. v. The Special Deputy Collector (LA) [2024 SCC OnLine SC 513: 2024 KHC OnLine 6197] laid down the following eight principles; (i) Law of limitation is based upon public policy that there should be an end t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts to disregarding the statutory provision. 10. Tested on the touchstones of the above principles, I find that there is sufficient cause for not presenting Ext. P2 appeal within the time provided under Section 249 (2) of the Act. Ext. P3 order is therefore set aside. 11. The delay of 11 days has to be condoned and the appeal has to be admitted and adjudicated on merits. 12. Accordingly, there will be a direction to the 1st respondent to consider Ext. P2 appeal on merits within a period of two months from the date of receipt of a copy of this judgment, after affording an opportunity of hearing to the petitioner. Till such time the appeal is disposed of, there shall not be any recovery steps pursuant to Ext. P1. 13. The writ petition is disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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