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2010 (8) TMI 1134 - HC - Income TaxCondonation of delay in filling appeal before ITAT - delay of 310 days - due to change of Managing Director, took their own time to get the papers signed and to file the appeal - Whether constitute a sufficient cause u/s 5 of the Limitation Act - HELD THAT:- In the instant case, it is not disputed after the order came to be passed, the Managing Director was changed and thereafter, the Chartered Accountant took a decision to prefer the appeal and though papers were sent for signature was not signed and appeal was not filed. What is to be seen in such matters is that, the appellant was negligent and by not filing the appeal within time, whether there is any valuable right of the appellant, which would be taken away by not condoning the delay in the matters arising under the Income-tax Act, ultimately the question is, what is the tax payable under law. It is not an adversary litigation. An assessee cannot be charged without statutory authority. Under these circumstances, the approach of the Tribunal cannot be accepted. In that view of the matter, the reasoning given by the Tribunal for not condoning the delay is unsustainable in law. Hence, we are satisfied that the appellant has made out a sufficient cause for condoning the delay in preferring the appeal. Hence, we pass the following: (i) The appeal is allowed. (ii) The impugned order passed by the Tribunal dismissing the appeal as barred by limitation is hereby set aside. The application filed for condonation of delay of 310 days in preferring the appeal before the Tribunal is allowed.
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