TMI Blog2012 (12) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... d not file the appeals within due time in this case and cause shown by it does not conclusively show that same is reasonable or sufficient. It was a case of no action on the part of the AO inasmuch as even after obtaining authorization from concerned CIT on 30.08.2010, the appeal was filed on 29.03.2012 and no material or evidence to justify such inordinate delay of 557 days has been adduced except taking general type of plea of oversight and pressure of overwork, Department has sought condonation of delay, which, cannot be held to be a sufficient or reasonable cause for not filing the appeal within stipulated time - in favour of assessee. - IT APPEAL NO. 1484 (DELHI) OF 2012 - - - Dated:- 26-10-2012 - U.B.S. BEDI AND SHAMIM YAHYA, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondonation of delay filed by the Assessing Officer has pleaded for condoning the delay because there was no intentional or deliberate delay on the part of the Assessing Officer in filing the appeal, though the delay was for 557 days, but reasonable cause supported by affidavit for condoning the delay, so it was pleaded for admitting the appeal to be decided on merits. Reliance was also placed in the case of the following decisions: 1. Asstt. CIT v. Ranbir Chemicals Industries (P.) Ltd. [2008] 114 ITD 121 (Chd.). 2. CIT v. Shankarlal Ved Prakash (HUF). 3. CIT v. Indian Hotels Co. Ltd. [SLP (Civil) No. 2108 of 2010 dated 9-5-2011]. 4. UOI v. Tata Yodogawa Ltd. [1988] (38) ELT 739 (SC). 5. Copy of Circular No.DIT(L R)-I/del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considering the each and every aspect of the matter which has not been rebutted or refuted by Ld.DR., as such order of CIT(A) needs further confirmation. Therefore, appeal of the Revenue on merits needs to be dismissed which may be dismissed. 6. After considering facts, material on record and various case law as cited by rival sides, we find it to be settled position of law that right of appeal is neither an absolute nor an ingredient of natural justice, the principle of which must be followed in judicial and quasi-judicial adjudication. The right to appeal is a statutory right and it can be circumscribed by the condition in the grant. If a statute gives right to appeal upon certain conditions it is upon fulfilment of those conditions th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has to enquire, whether in its discretion, it should condone the delay, consideration of bona fides or due diligence is always material. Since all other circumstances are also to be taken into account before applying the provisions of law in this regard and in this case the Department did not file the appeals within due time in this case and cause shown by it does not conclusively show that same is reasonable or sufficient. No doubt, at more than one occasion Hon'ble Supreme Court has specifically held that State cannot be put on the same footing as an individual because individual would be quick in taking the decision whereas Government machinery, there is impersonal mechanism through its officers or servants but position here is not the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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