TMI Blog2023 (10) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant has not given 'sufficient cause' for condoning the huge delay of 1072 days in filing the appeals. It is also to be pointed out that the appeals were filed along with condone delay petitions in the year 2012 itself. By order dated 14.09.2012, notice was ordered to the respondent in the condone delay petitions. Subsequently, on two occasions, in March, 2015, the matter stood adjourned for filing counter by the respondent. Thereafter, nothing moved and the appellant has not taken any step to follow up the same, till June 2023. Now, they suddenly woke up from slumber like Rip Wan Winkle and prayed to condone the delay in filing the appeals. Such callous and lackadaisical attitude on the part of the appellant, cannot be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terest, was brought to the notice of the petitioner, while the mistake in the order of the Income Tax Appellate Tribunal dated 28.11.2008 was pointed out to them. Thereafter, the appeals were preferred along with condonation of delay petitions. Thus, the delay of 1072 days in filing the appeals is neither wilful nor wanton, but only due to the reasons stated above and hence, the same may be condoned. 4. Opposing the relief sought herein, the respondent / Revenue filed a detailed counter affidavit, inter alia stating that the petitioner has not averred any good and valid reason for condoning such huge delay of 1072 days and hence, the delay petitions are liable to be dismissed. It is further stated that the petitioner has allowed the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e made to the following decisions of the Hon'ble Supreme Court: (a) Basawaraj v. Land Acquisition Officer, (2013) 14 SCC 81: 9. Sufficient cause is the cause for which the defendant could not be blamed for his absence. The meaning of the word sufficient is adequate or enough , inasmuch as may be necessary to answer the purpose intended. Therefore, the word sufficient embraces no more than that which provides a platitude, which when the act done suffices to accomplish the purpose intended in the facts and circumstances existing in a case, duly examined from the viewpoint of a reasonable standard of a cautious man. In this context, sufficient cause means that the party should not have acted in a negligent manner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n adequate and enough reason which prevented him to approach the court within limitation. In case a party is found to be negligent, or for want of bona fide on his part in the facts and circumstances of the case, or found to have not acted diligently or remained inactive, there cannot be a justified ground to condone the delay. No court could be justified in condoning such an inordinate delay by imposing any condition whatsoever. The application is to be decided only within the parameters laid down by this Court in regard to the condonation of delay. In case there was no sufficient cause to prevent a litigant to approach the court on time condoning the delay without any justification, putting any condition whatsoever, amounts to passing an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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