TMI Blog2014 (8) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the Tribunal was required to be filed within the stipulated period of limitation of sixty days - But the assessee filed the appeal before the Tribunal on 23.4.2012, after a delay of 715 days - The plea of the appellant as mentioned above relating to death of his father and mother in 2006 and 2008 respectively was much before the decision of the appeal by the CIT(A) on 25.2.2010 and, thus, would not satisfy the test of sufficient cause - The explanation is bereft of details of delay caused in filing the appeal – thus, the Tribunal has rightly rejected the appeal keeping in view the totality of facts and circumstances of the present case – Decided against Assessee. - ITA No. 96 of 2014 (O&M) - - - Dated:- 4-7-2014 - Ajay Kumar Mittal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant firm on 28.9.2005 and minor discrepancies were found. On 31.10.2005, the assessee filed return of income declaring an amount of ₹ 42,480/-. The Assessing Officer vide order dated 30.11.2007 (Annexure A-2) framed assessment under Section 143 (3) of the Act at an amount of ₹ 19,97,570/-. Feeling aggrieved, the assessee filed an appeal before the Commissioner of Income Tax (Appeals) [for brevity the CIT(A) ] on 23.1.2008. The CIT(A) vide order dated 25.2.2010 (Annexure A-3) partly allowed the appeal. Still not satisfied, the assessee filed an appeal before the Tribunal. As the appeal was barred by limitation, an application under Section 5 of the Limitation Act, 1963 (in short, the 1963 Act ) was also filed for condon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling the remedy within the stipulated time. 15. The expression sufficient cause employed in Section 5 of the Indian Limitation Act, 1963 and similar other statutes is elastic enough to enable the courts to apply the law in a meaningful manner which sub serves the ends of justice. Although, no hard and fast rule can be laid down in dealing with the applications for condonation of delay, this Court has justifiably advocated adoption of a liberal approach in condoning the delay of short duration and a stricter approach where the delay is inordinate-Collector (L.A.) v. Katiji N. Balakrishnan v. M. Krishnamurthy and Vedabai v. Shantaram Baburao Patil. 6. It was further noticed by the Apex Court in R.B. Ramlingam v. R.B. Bhavaneshwari 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tainty should not prevail for unlimited period. Under Section 5 of the 1963 Act, the courts are empowered to condone the delay where a party approaching the court belatedly shows sufficient cause for not availing the remedy within the prescribed period. The meaning to be assigned to the expression sufficient cause occurring in Section 5 of the 1963 Act should be such so as to do substantial justice between the parties. The existence of sufficient cause depends upon facts of each case and no hard and fast rule can be applied in deciding such cases. 8. The Apex Court in Oriental Aroma Chemical Industries Ltd. and R.B. Ramlingam's cases (supra) noticed that the courts should adopt liberal approach where delay is of short period wherea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d due to the circumstances beyond the control of the appellant. 10. Adverting to the factual matrix in this case, we do not find any merit in the appeal. The question regarding whether there is sufficient cause or not depends upon each case and primarily is a question of fact to be considered taking into totality of events which had taken place in a particular case. In the present case after appreciating the matter it cannot be said that there was sufficient cause for condonation of delay. The CIT(A) had decided the matter on 25.2.2010 and a copy thereof was sent to the appellant. However, the appeal before the Tribunal was required to be filed within the stipulated period of limitation of sixty days. But the appellant filed the appeal b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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