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TMI Blog2024 (7) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... l of the impugned orders would reveal that these applications of the assessee have been dismissed for want of prosecution. This dismissal of the applications for want of prosecution is being considered one of the reasons for condoning the delay in filing the appeals. We have gone through the impugned orders, which are very brief. We find that the CIT sent notices to the assessee for submitting supporting evidence but the notices remained uncompiled with and accordingly CIT (Exemption) has rejected the applications of the assessee. On due consideration of the impugned orders, we are of the view that ends of justice would meet if we give one more opportunity to the assessee. We set aside the impugned orders and restore the applications of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression sufficient cause employed in the section has also been used identically in sub-section 3 of section 249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Honble High Court as well as before the Honble Supreme Court, then, Honble Court were unanimous in their conclusion that this expression is to be used liberally. We may make reference to the following observations of the Hon b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an Vs. M. Krishnamurtky (supra). It reads as under: Rule of limitation are not meant to destroy the right of parties. They are meant to see that parties do not resort to dilatory tactics, but seek their remedy promptly. The object of providing a legal remedy is to repair the damage caused by reason of legal injury. Law of l imitation fixes a l ife- span for such legal remedy for the redress of the legal injury so suffered. Time is precious and the wasted time would never revisit. During efflux of time newer causes would sprout up necessitating newer persons to seek legal remedy by approaching the courts. So a life span must be fixed for each remedy. Unending period for launching the remedy may lead to unending uncertainty and consequential ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. While condoning delay the Could should not forget the opposite party altogether. It must be borne in mind that he is a looser and he too would have incurred quiet a large l itigation expenses. It would be a salutary guideline that when courts condone the delay due to laches on the part of the applicant the court shall compensate the opposite party for his loss . 5. We do not deem it necessary to re-cite or recapitulate the proposition laid down in other decisions. It is suffice to say that the Honble Courts are unanimous in their approach to propound that whenever the reasons assigned by an applicant for explaining the condonation of delay, then such reasons are to be construed with a justice oriented approach. 6. In the light of abov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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