TMI Blog2012 (9) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 & due to great efforts, the said order to the CIT(A)- II Ludhiana was traced from the office in the second week of June, 2011 and therefore, the appeal is now being filed - The substantial question of law is answered by holding that there was sufficient cause for condonation of delay in filing the appeal before the Tribunal - matter is remitted to the Tribunal to adjudicate the dispute on merits - in favour of assessee. - ITA No. 38 of 2012 (O&M) - - - Dated:- 28-8-2012 - Ajay Kuamr Mittal And G S Sandhawalia, JJ. For Appellant : Mr. S.K. Mukhi, Adv For Respondent : Mr. Rajesh Katoch, Adv JUDGEMENT Per : Ajay Kumar Mittal, J : 1. Delay in refiling the appeal is condoned. 2. This appeal has been preferred by the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... end, as income from undisclosed sources and made the additions. Feeling aggrieved against the assessment order, the assessee filed an appeal before the CIT(A). The CIT(A) vide order dated 10.8.2010 (Annexure A-2) confirmed the addition made by the Assessing Officer and dismissed the appeal. Still dissatisfied, the assessee approached the Tribunal by way of an appeal. As the appeal was barred by time, the assessee filed an application for condonation of 251 days' delay in filing the appeal. The Tribunal vide order dated 30.8.2011 (Annexure A-3) dismissed the appeal. Hence, the present appeal. 4. We have heard learned counsel for the parties. 5. The primary dispute which arises for consideration in this appeal is whether the Tribunal had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 2005-06. 4. That the CIT(A)-II Ludhiana has dismissed the said appeal of the assessee and order was received by the party around 22nd of August, 2010 and the said order was handed over to me in the last week of September, 2010 by the party concerned for filing of appeal before the Hon'ble ITAT Chandigarh Bench, Chandigarh. 5. That the appeal order as given to me by the party was inadvertently placed in some other file because during that time there was heavy rush filing the income tax returns for the assessment year 2010-11 in my office as such I forget about the filing of appeal against the above order to the Hon'ble ITAT Chandigarh. 6. That it was only when the penalty notice dt. 11.5.2011 on 23.5.2011 was received by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e meaning to be assigned to the expression sufficient cause occurring in Section 5 of the 1963 Act should be such so as to do substantial justice between the parties. The existence of sufficient cause depends upon facts of each case and no hard and fast rule can be applied in deciding such cases. 7. The Hon'ble Apex Court in Oriental Aroma Chemical Industries Ltd. and R.B. Ramlingam's cases (supra) noticed that the courts should adopt liberal approach where delay is of short period whereas the proof required should be strict where the delay is inordinate. Further, it was also observed that judgments dealing with the condonation of delay may not lay down any standard or objective test but is purely an individualistic test. The court i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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