TMI Blog2013 (7) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... ) No. 403 of 2013 - - - Dated:- 9-7-2013 - Mohit S. Shah AND M.S. SANKLECHA, JJ. Mrs. Sanjukta Chowdhury for the Appellant. Tejveer Singh for the Respondent. ORDER 1. This notice of motion has been taken out by the appellant-assessee for condonation of 515 days delay in filing the income-tax appeal. This appeal relates to assessment year 2004-05. 2. The appellant seeks to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n matters of the appellant-company were entrusted to the said consultant, however, due to inadvertence of the staff of the said consultant, the impugned order was misplaced. After lapse of considerable time, consultant informed the appellant that the original order of the Tribunal, which had been misplaced, has been traced as the same was found in another client's file. 5. Learned counsel s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sufficient cause should be interpreted liberally. It is further submitted that since the appellant's appeal raising the same question for the earlier assessment year has already been admitted, this Court may exercise its discretion for condoning the delay. 7. On the other hand, learned counsel for respondent-revenue has opposed the notice of motion. It is submitted that there is gross dela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and circumstances of a particular case amount to sufficient cause or not. It is needless to emphasise that Courts have to use their judicial discretion in the matter soundly in the interest of justice. The words sufficient cause should receive a liberal construction so as to advance substantial justice when no negligence or inaction were imputable to the appellant. 9. Having regard to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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