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2016 (2) TMI 1325 - AT - Income TaxCondonation of delay - sufficient cause of delay - HELD THAT:- A casual or a negligent litigant who has acted with utter irresponsible attitude, cannot claim the condonation of delay in law when the right has accrued to the other side. The expression "sufficient cause" will always have relevancy to reasonableness. The actions which can be condoned by the Court should fall within the realm of normal human conduct or normal conduct of a litigant. It is neither expected nor can it be a normal conduct of a public servant or a litigant that they would keep the files unmoved, unprocessed for months together on their tables. How the power of condonation of delay is to be exercised, has been explained by the Apex Court in the case of Collector, Land Acquisition v Mst. Katiji And Others. [1987 (2) TMI 61 - SUPREME COURT] We considering the factual aspects of the case, the delay in filing the appeal was not a wonton act as sworn in the affidavit by the director of the assessee company that they were under bonafide belief that Sec.154 petition was filed and the assessee is praying remedy u/sec154 with a hope that the matter will be solved but the ld.Assessing Officer rejected petition for various reasons observed in his order We as a quasi judicial body draw support from the decision of Supreme Court in the case of Mela Ram & Sons [1956 (2) TMI 5 - SUPREME COURT] and we found there is sufficient cause considering the factual circumstances in the interest of justice, we direct the Commissioner of Income Tax (Appeals) to condone the delay and admit the appeal and adjudicate the grounds on merits after giving adequate opportunity of hearing to the assessee. Appeal of the assessee is partly allowed for statistical purpose.
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