TMI Blog2006 (2) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Appellate Tribunal as to the "sufficient cause" for the alleged delay, we are convinced that the Appellate Tribunal has erred in refusing to exercise the discretion under section 5 of the Limitation Act. - Appeal stands allowed and the order of the Appellate Tribunal is set aside - - - - - Dated:- 20-2-2006 - Judge(s) : P. D. DINAKARAN., P. P. S. JANARTHANA RAJA. JUDGMENT The judgment of the court was delivered by P. D. DINAKARAN J.-The assessee has preferred this appeal against the order of the income-tax Appellate Tribunal, Bench-A, Chennai, dated May 24, 2005, made in I. T. A. No. 1555/Mad/2000 raising the following substantial questions of law: "1. Whether, on the facts and circumstances of the case, the Appellate Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the order of the Commissioner of Income-tax (Appeals) before the Income-tax Appellate Tribunal.' The name of the counsel was stated at the Bar by the representative to be Shri V. Ramachandran (senior advocate). We find that the above reasoning itself is based on too much surmises to be cogent enough. Nevertheless the learned representative of the assessee was asked to submit an affidavit from the concerned counsel in this regard. The learned representative submitted. that the concerned counsel has declined to give any such affidavit. Having regard to facts and circumstances of the case and also noting tne stature of the assessee-company, we find the reasons advanced for the delay are neither convincing nor properly evidenced. Hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 006] 280 ITR 357 has also held that no hard and fast rule can be laid down in the matter of condonation of delay and the courts should adopt a pragmatic approach and the courts should exercise their discretion on the facts of each case keeping in mind that in construing the expression "sufficient cause" the principle of advancing substantial justice is of prime importance and the expression, "sufficient cause" should receive a liberal construction. If that be so, the Tribunal ought to have given a finding whether the assessee has given sufficient cause in the affidavit sworn to by the director of the company, instead of refusing to accept the affidavit itself. In the absence of any finding by the Appellate Tribunal as to the "sufficient c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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