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2015 (3) TMI 1406 - AT - Income TaxCondonation of delay - sufficient cause of delay - delay around 8 ½ years - CIT(A) refusing to condone the delay around 8 ½ years in filing these appeals against the order passed by the Assessing Officer - HELD THAT:- The assessee has to establish that there was no negligence or inaction and the right granted under law to challenge the order was not abandoned. It cannot be overlooked that on expiry of the period of limitation prescribed for seeking remedy, a corresponding right accrues in favour of the other party and the same should not be lightly interfered with. Coming to the facts of the present case, the assessee has to explain the period of delay by bringing the material on record to support the sufficient cause. The assessee has to show that the assessee is vigilant during this period and the delay was beyond his control. Condoning of inordinate delay of around 8 ½ years should not frustrate the legitimate expectation of the other party as the Revenue would have come to the conclusion that the order of the Assessing Officer has been accepted by the assessee and reached finality especially the assessee should not take up the requisite legal remedies for such an inordinate length of time of 8 ½ years. Considering the findings of the CIT(Appeals), since he has not examined actual circumstances which has prevented the assessee to file appeals against the orders of the Assessing Officer, we are not in a position to express any opinion about condoning of the delay. The ld. CIT (Appeals), who is required to examine whether the facts narrated by the assessee in his petition for condonation of delay as true or not which he failed to examine the same. Thus, in our opinion he is required to examine the contents, details in petition whether it is true or not. In our opinion, rule of limitation are not meant to destroy the right of the parties - The length of delay is not a material to condone the delay, the cause of delay is to be considered to condone the delay. We are inclined to hold that the Commissioner of Income Tax (Appeals) has to have necessary enquiry regarding averments made by the assessee in his affidavit and thereafter decide in accordance with law. - Appeal filled by assessee for statistical purposes.
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