TMI Blog2014 (7) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... aterial in this direction has been pleaded or filed and Department has just sought condonation of delay, cannot be held to be a sufficient or reasonable cause for not filing the appeal within stipulated time – thus, the application for condonation of delay having been rejected – Decided against Revenue. - ITA No. 4224/Del/2011 - - - Dated:- 22-5-2014 - Shri A. D. Jain And Shri J. S. Reddy,JJ. For the Petitioner : Shri B. N. Goswami, Advocate For the Respondent : Shri M. B. Reddy, CIT, DR ORDER Per A. D. Jain, Judicial Member: This is Department s appeal for Assessment Year 2005-06 against the order dated 20.11.2009, passed by the Ld. CIT(A), Meerut, taking the following grounds:- 1. That the ld. CIT (A) has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ziabad Office; that however, from the perusal of the records it was not clear whether any appeal was filed in this case or not; that accordingly, a letter was written to the CIT (Central), Kanpur to enquire whether second appeal was authorized in this case or not; that vide his letter dated 03.08.2011, it has been confirmed that no second appeal was authorized in this case; that due to change of jurisdiction from ACIT, Circle-2, Ghaziabad to ACIT, Central Circle, Meerut and further from ACIT, Central Circle, Meerut to ACIT, Circle-2, Ghaziabad, the appeal could not be filed within time; that the omission was unintentional and beyond the immediate knowledge of the AO; and that however, immediate action was taken when the lapse came to notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication. The right to appeal is a statutory right and it can be circumscribed by the condition in he grant. If a statute gives right to appeal upon certain conditions it is upon fulfillment of those conditions that the right becomes vested in and exercisable by the appellant. As per s.253 (3), appeal is required to be filed by the assessee or the Department within sixty days from the date of communication of the order to be appealed against on the assessee or the CIT, as the case may be and under s.253(5), Tribunal may admit an appeal after expiry of relevant period referred to in s.253(3), it is satisfied that there was sufficient cause for not presenting the appeal within that period. No doubt, it is specifically provided that appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 same as it was not a case of similar nature and no such plea has been raised nor any reason or material in this direction has been pleaded or filed and Department has just sought condonation of delay, which, in our considered view, cannot be held to be a sufficient or reasonable cause for not filing the appeal within stipulated time in the light of facts and circumstances explained and discussed above. 6. As such, considering the totality of facts and circumstances, pleas raised and discussion held in the light of decided cases, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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