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2015 (9) TMI 951 - AT - Income TaxCondonation of delay rejected - appeals have been filed late by almost 12 years and the reason is stated to be that the assessee was not keeping up good health, was in severe depression due to various issues and the lenders were asking for money. - Whether CIT (Appeals)-2, Chandigarh was right in holding that the appeals filed by the assessee were barred my limitation? - Held that:- In the instant case, the assessee has miserably failed to prove the sufficient cause to the effect that because of some event or circumstance arising before limitation expired, it was not possible to file appeals before the learned CIT (Appeals) within time. It is relevant to observe here that the assessee was retired from the government service after attaining the age of superannuation. He has not taken retirement on medical grounds. He has retired as Superintendent Grade-I. There is no evidence on record to show that the assessee was prevented by sufficient cause from filing the appeals within time. Section 249(3) of the Act provides that the learned CIT (Appeals) may, on good and sufficient cause for the delay being shown, admit an appeal after the expiry of the period of limitation. Thus, the appellant/assessee has to show that he had "sufficient cause" for not preferring the appeal within the period of limitation. It is well settled law that in essence, the phrase "sufficient cause" is not a question of principle, but is a question of fact. Hence, whether to condone the delay, or not depends upon the fact and circumstances of each case as "sufficient cause" for condonation of delay depends only on the fact placed by the applicant before the authority concerned. Thus, it is clear that it is required to be taken in the facts of individual case whether the said circumstances constitute a "sufficient cause" for condoning the delay. This in the present case the delay in filing the appeals before the learned CIT (Appeals) can not be condoned. - Decided against assessee.
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