TMI Blog2006 (5) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 when the law has been amended," 2. These appeals of the department were found to have been filed late by 8 years, 7 months and 10 days for which respective defect memos stand already issued. In response thereto Learned D.R. not only pleaded for condonation of delay but also filed affidavit of one Shri M. R. Somasekra, Income-tax Officer, Ward-1(1), Ujjain and of Shri Mukesh Kumar, learned CIT, Ujjain to support his plea whereas all the assessees have also filed their counter affidavits in identical manner. 3. Learned D.R. while taking support from the facts as narrated in affidavit filed by the department has pleaded for condonation of delay on the ground that there was sufficient and reasonable cause for not preferring the appeals wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, it cannot be taken as reasonable cause for late filing of appeals and no other reason has been given. That apart it was submitted that the plea of the revenue that State cannot be treated at par with individual as decision making takes longer time in Government department than in the case of individual, where decisions are quickly taken, is liable to be rejected in view of length of delay involved. Otherwise no valid reason or justifiable cause for the delay has been demonstrated by the department, therefore, application of revenue for condonation of such long delay be rejected and all the four appeals of the department may not be admitted for hearing and reliance was placed on CIT v. K.S.P. Shanmugavel Nadar [1985] 153 ITR 596 (Mad.), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e above decision of CIT(A) was not appealed against by the department as not authorised by the then CIT (Administration), Bhopal and reason given is that the then Assessing Officer, Addl. CIT and also Income-tax Officer (Tech.) posted in the office of CIT, Bhopal ignored the amendment in law referred to above and it was not brought to the notice of CIT, Bhopal. Following the decision of CIT(A) dated 30-9-1996, action under section 148 was taken for assessment year 1986-87 in these cases and the above decision of CIT(A) was also accepted by the assessee. Department while accepting the decision for assessment year 1989-90 did not contest it also on the ground that the taxability of the capital gain was upheld by CIT(A) and instead of 1989-90, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e department that there was sufficient and reasonable cause for not preferring the appeals against order for assessment year 1989-90 within the due time and support has been taken from decided cases as detailed in earlier paragraphs. 7. After considering facts, material on record and various case laws as cited by rival sides, I find it to be settled position of law that right of appeal is neither an absolute nor an ingredient of natural justice, the principle of which must be followed in judicial and quasi-judicial adjudication. The right to appeal is a statutory right and it can be circumscribed by the condition in the grant. If a statute gives right to appeal upon certain conditions it is upon fulfilment of those conditions that the rig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to enquire, whether in its discretion, it should condone the delay, consideration of bona fides or due diligence are always material. Since all other circumstances are also to be taken into account before applying the provisions of law in this regard and in this case the department did not file the appeals within due time in all these cases and cause shown by it does not conclusively show that same is reasonable or sufficient. No doubt at more than one occasion Hon'ble Supreme Court has specifically held that State cannot be put on the same footing as an individual because individual would be quick in taking the decision whereas Government machinery, there is impersonal mechanism through its officers or servants but position here is not the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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