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TMI Blog2024 (9) TMI 1673X X X X Extracts X X X X X X X X Extracts X X X X ..... ondonation of the substantial delay involved in preferring of the captioned appeal, therefore, we decline to condone the same and, thus, without adverting to the merits of the case dismiss appeal of the assessee as barred by limitation. In the result, the appeal of the assessee dismissed as not maintainable. - SHRI RAVISH SOOD, JM AND SHRI ARUN KHODPIA, AM For the Assessee : Shri Sakshi Gopal Aggarwal Shri Sidhharth Parakh, CA s For the Revenue : Shri S. L. Anuragi, CIT-DR ORDER PER ARUN KHODPIA, AM: The captioned appeal is filed by the assessee against the order of Commissioner of Income Tax (Exemption), Bhopal [in short Ld. CIT(E) ], dated 19.02.2024, rejecting the application of assessee in Form No. 10AB for preventing of registration u/s 12AB of the Income Tax Act, 1961 (in short The Act ). 2. The grounds of appeal raised by the assessee are extracted as under: 1. That on the basis of facts and circumstances of the case, the Learned Commissioner of Income Tax (Exemption) Bhopal has erred in rejecting the application for registration on the basis that the Appellant has not submitted the requisite details and filed incomplete details despite of the fact that the appellant has s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onation, the delay admitted by the Ld. AR for 55 days was occasioned because of the improper legal advice assessee received from his legal counsel. As per advise of the earlier counsel, the assessee had re-applied for registration u/s 12A on 05.03.2024. It is further submitted that subsequently, the assessee has consulted another legal counsel, who advised him to file an appeal against the said rejection order instead of re-applying for registration. As per the request for condonation, it is the allegation that on account of improper advice for previous counsel, there was an inadvertent laps of time in filing of above appeal against the rejection order. Based on aforesaid submission, Ld. AR adduced that the delay in filing of appeal was not due to any deliberate laps or negligence, but due to circumstances beyond the appellants control and hence the delay in filing of appeal may be condoned. 6. To substantiate the aforesaid aspects involving delay in filing of appeal Ld. AR placed his reliance on the order of Hon ble Jurisdictional High Court in the case of M/s Sky Alloys and Power Ltd. vs. ACIT (TAXC No. 147/2024) dated 07.08.2024, wherein the decision of Hon ble High Court is cul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laws relied upon by the Ld. AR. Admittedly, the delay in filing of appeal was worked out for 67 days by the registry of the tribunal, however, 12 days delay on account of service of physical copy of the order by the assessee can be taken as duly explained and outside the control of the assessee, therefore, the delay remains for 55 days only. The reliance of the Ld. AR on the order in the case of M/s Sky Alloys and Power Ltd. (supra), is of no help in the present case, as in the said case the facts are distinguishable from the present case, wherein the person i.e., the accountant who was entrusted with the responsibility to file the appeal has not acted as directed in performing of his duties, also the challan for filing of appeal was deposited within a reasonable time, thus, the assessee was under bonafide belief that the appeal will be filed. The Hon ble High Court have decided the issue, thus, in favor of the assessee considering the facts and circumstances of that case observing that the non-filing of appeal within time appears to be reasonable. In the present case, the appeal could not be filed in time on account of improper advice by the counsel and also because of wrong selec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive, and it was also dismissed. Now, the only submission of learned Counsel for the Appellant is that the counsel for the Assessee has made this statement without informing or without taking any consent of the Assessee. In our considered view, The Appellant cannot be permitted to urge that his Counsel had no instructions. The remedy, if any, of the Assessee lies in taking action against the Counsel but not in filing the Appeal. 6. In judicial proceedings or quasi judicial proceeding, we have to accept the judicial record to be correct. To be fair to learned Counsel for the Appellant, it is not denied that counsel appearing for the Assessee before the ITAT had made this submission All that is said is that he had no authority to make such submission. We are afraid that we cannot accept this argument because if a party gives power of attorney to the counsel to argue the case, it also gives him the power to withdraw the same. 9. In view of aforesaid judgment by the Hon ble Jurisdictional High Court, wherein the analogy drawn is that the assessee cannot take the benefit of wrong doings of the counsel appointed by itself. All the actions taken by the counsel or by the assessee on the adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IR SC 749, the Hon ble Apex Court had held that the expression sufficient cause should receive a liberal construction so as to advance substantial justice, particularly when there is no motive behind the delay. the expression sufficient cause will always have relevancy to reasonableness. The action which can be condoned by the court should fall within the realm of normal human conduct or normal conduct of a litigant. However, as observed by us hereinabove, as the assessee appellant in the present case had not come forth with any cogent explanation elaborating the acceptable reasons leading to the delay in filing the present appeal, and had adopted a lackadaisical approach, therefore, there can be no reason to condone the delay of 55 days involved in preferring of the captioned appeal. 13. Also, as observed by the Hon ble Supreme Court in the case of Ramlal, Motilal and Chotelal Vs. Rewa Coalfields Ltd. AIR (1962) 361 (SC) that seeker of justice must come with clean hands, therefore, now when in the present appeal the assessee appellant had failed to come forth with any substantial clarification to support the application for condonation elaborating in the backdrop of sufficient rea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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