9911796707
TMI Blog2024 (4) TMI 1180X X X X Extracts X X X X X X X X Extracts X X X X ..... sleeping dogs lie , why wake up the Department but hope that, like Accountant/Usha Singh, the Department would also mix up Applicants papers with the papers of other assesses. Therefore, the reason of Ms. Usha Singh mixing up the papers is not acceptable. Therefore, in a case a party is found to be negligent, or for want of bona fide on his part in the facts and circumstances of the case, or found to have not acted diligently or remained inactive, there cannot be a justified ground to condone the delay. In the facts and circumstances of the case, we may even state that there was want of bona fide on the part of Applicant. The Applicant certainly was also negligent and/or has not acted diligently and remained inactive. Therefore, there is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condonation of delay application while filing the Miscellaneous Application before the Income Tax Tribunal. In the order dated 12th July 2021 passed by the Income Tax Appellate Tribunal ( ITAT ) in Miscellaneous Application No.41/MUM/2021, in paragraph 2 it is recorded that In support of the said appeal, the Id. AR placed on record, affidavits of the assessee duly notarised together with the affidavit of his Accountant Mrs. Usha Singh, both dated 08/02/2021. In the affidavit of the assessee, it was stated that his Accountant Mrs. Usha Singh had mixed up the Tribunal order with other papers of the assessee which had contributed to the delay. Further by way of a separate affidavit from Mrs. Usha Singh, it was affirmed that she was in disturbe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any condition whatsoever. The application is to be decided only within the parameters laid down by this Court in regard to the condonation of delay. In case there was no sufficient cause to prevent a litigant to approach the court on time condoning the delay without any justification, putting any condition whatsoever, amounts to passing an order in violation of the statutory provisions and it tantamounts to showing utter disregard to the legislature. Therefore, in a case a party is found to be negligent, or for want of bona fide on his part in the facts and circumstances of the case, or found to have not acted diligently or remained inactive, there cannot be a justified ground to condone the delay. In the facts and circumstances of the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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