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2019 (1) TMI 540 - HC - Income TaxCondonation of delay - inordinate delay of 914 days in filing the appeal and the reason assigned by the assessee is flimsy - Held that:- Length of delay alone is not always the criteria to reject an appeal. The facts in the instant case is not in dispute and the appellant is guilty of belatedly filling the appeal after 914 days after the appeal time had lapsed. No doubt the explanation offered is not convincing but there is nothing on record brought by the Revenue to show that the appellant had purposely and willfully delayed in filing the appeal within the period of limitation. So far as the assessment for the years 2010-11 and 2011-2012 is concerned, CIT(Appeals) had passed an order on 09.09.2015 and appeal was filed before the Tribunal within time and that appeal has been dismissed and the appellant has filed Tax Case Appeal. Apart from that, substantial question of law raised by the appellant is now pending before this Court in other cases as well. Substantial question of law raised in this appeal is squarely covered by the decision in the case of Chettinad Logistics (2017 (4) TMI 298 - MADRAS HIGH COURT). Considering the fact that the substantial question of law is pending before this Court in other cases as well, we deem it appropriate that the appellant can be given an opportunity to contest the appeal on merits. However, such opportunity will be subject to certain conditions. The appeal is allowed subject to the condition that the appellant pays a sum of ₹ 5,000/- (Rupees Five thousand only) towards Chief Minister's Public Relief Fund within a period of four weeks from today and if the appellant complies with the condition, the order passed by the Tribunal, which is impugned in this appeal shall be set aside and the appeal shall be restored to the file of the Tribunal to be heard and decided on merits.
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