9911796707
TMI Blog2012 (12) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... erty, as per sale agreement dated 01.02.2007, being agricultural land, has been challenged. The appeal was found to be defective inasmuch as same was filed late by 557 days and a defect memo was issued in this case. In response thereto, Assessing Officer has filed application for condo nation of delay as under: "Subject: Filing of appeal in ITAT in the case of Shri Vimal Mehra for the assessment year 2007-08 - condonation of delay - Regarding. ** ** ** Kindly refer to the above. 2. In this case authorization to file an appeal u/s 253(2) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Land Acquisition v. Mst. Katiji AIR 1987 SC 1352. 3. So far as merits of the case are concerned, Ld. DR. submitted that since department has a very solid case, therefore, appeal be admitted, considered and deletion of addition made by the CIT(A) be restored. 4. Ld. Counsel for the assessee while opposing the move of the Revenue has pleaded for rejecting the plea of the department for condo nation of delay as neither Any reasonable cause has been shown nor any documentary evidence has been produced to prove that the delay caused in filing of the appeal which was late of 557 days, was due to a bona fide reason or there were sufficient reasons for the same. General type of plea has been raised that due to oversight and pressure of workload, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T, as the case may be and under s. 253(5), Tribunal may admit an appeal after expiry of relevant period referred to in s. 253(3) if it is satisfied that there was sufficient cause for not presenting the appeal within that period. No doubt, it is specifically provided that appeal can be admitted after the prescribed period if the assessee satisfies the Tribunal that he/she had sufficient cause for not preferring the appeal within period as prescribed in this behalf. Where the time for referring an appeal has expired, a valuable right is secured to the respondent or the opposite party and such right ought not to be lightly disturbed [as held by Hon'ble Supreme Court in the case of Ramlal v. Rewa Coalfields Ltd. AIR 1962 SC 361, 363]. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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