TMI Blog2014 (7) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... fied or cleared by the assessee - an assessee usually does not derive any advantage by not filing an appeal in time and the case of condoning the delay in filing an appeal should always be considered very sympathetically and in all fairness - it is also equally important to see that the assessee was reasonably diligent in matters relating to filing of appeal - The delay must be reasonably explained - the assessee has not explained the reasons for delay in a convincing and satisfactory manner before the Tribunal - When the Tribunal is not at all satisfied on the reasons submitted by the assessee for the delay caused in filing the appeal, it is not permissible in law to condone the delay only on the ground of fairness – thus, the delay of 567 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee before us, supporting the petition filed for condoning the delay caused in filing the appeal. The contents of the said affidavit are reproduced below:- 1. I, Mr. Paulose Joseph, son of Late Maj. Gen. P.T. Joseph, aged about 67 years, having my office at Sebrof House, Wellingdon Island, Cochin- 682003, do hereby solemnly and sincerely affirm and state as follows:- 2. The appellant is a partnership firm having its office at Coonoor looked after only by Executive-In3 Charge Mr. Thomas Mathews and I am the partner and Director representing M/s Forbes Ewart Figgis P Ltd. herein and as such I am fully acquainted with the facts and circumstances of the case. 3. I state that the above appeal is being filed belatedly after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e old records were sought to be rearranged in our office, the impugned order in original was found amidst other records. Immediately the Chartered Accountant and advocate were contacted and the appeal papers were prepared and filed before this Hon ble tribunal. 7. I submit that the delay in filing the appeal has arisen due to the above circumstances and the same is not deliberate or wanton. 8. In this background of facts that I humbly pray that this Hon ble Tribunal may be pleased to condone the delay of 567 days and the appeal be admitted and adjudicated on merits. 4. We heard Shri V.S. Jayakumar, the learned counsel appearing for the assessee and Shri Guru Bhashyam, the learned Joint Commissioner of Income Tax appearing for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of the assessee that its Directors stay in Cochin away from the Coonoor office and therefore, they could not keep in frequent touch with Coonoor office so that the matter could have come to their notice. Is it a plausible explanation that the Directors of the assessee have not visited the Coonoor Office for the long period of 1-1/2 years and they have not dealt with any other business matters of the assessee-company? Is there any case for the assessee that other than impugned revision order, no other letter was received from the Income-tax Department? 7. All these legitimate doubts are still remaining open and not at all clarified or cleared by the assessee. We find that the assessee has filed this appeal before the Tribunal af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in filing the appeal, it is not permissible in law to condone the delay only on the ground of fairness. 10. Therefore, we are constrained not to condone the delay of 567 days caused in filing this appeal before us. The appeal is not admitted for hearing and it is dismissed in limine on the ground of limitation. 11. Before parting away with this case, we make it clear that the doors of remedy is not closed for the assessee forever. Even now, the assessee is well within its statutory right to file appeal before the appropriate authorities against the revised assessment order passed by the Assessing Officer in pursuance of the revision order passed by the Commissioner of Income Tax under Section 263. 12. In result, this appeal filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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