TMI Blog2014 (3) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the affidavit, the reasons advanced by the assessee are not supported by any cogent evidence – thus, the condonation of delay cannot be granted – Relying upon Collector, Land Acquisition Vs. Mst. Katiji and Others [1987 (2) TMI 61 - SUPREME Court] - the assessee is not vigilant and also not explained the reasons for delay in filing the appeals with sufficient and good reasons as well as not shown the delay was due to beyond the control of the assessee - the delay could have been avoided by due care and attention of the assessee – Decided against Assessee. - ITA Nos. 1561 & 1562/Hyd/2010 - - - Dated:- 5-3-2014 - Shri Chandra Poojari And Smt. Asha Vijayaraghavan,JJ. For the Petitioner : Sri A. V. Raghuram For the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance after allowing 80HHC deduction) 3. The learned CIT(A) erred in sustaining the order of the Assessing Officer who had not properly calculated the 80HHC deduction. The CIT(A) failed to appreciate that the expenditure like commission payments etc., outside India having been deducted from numerator in the formulae ought to have been deducted from the total turnover (denominator) also. 4. On perusal of record we find that, there was a delay of 30 days in filing these appeals before us. To this effect, the assessee filed an affidavit affirming the reasons for delay in filing these appeals, which are as under: The order passed of the CIT(A) was received by the appellant s accountant in the office on 14/09/2010 and the appeal in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se appeals belatedly by way of proper explanation/evidence, The law assists those who are vigilant, not those who sleep over their rights. The delay cannot be condoned simply because the assessee s case is hard and calls for sympathy or merely out of benevolence to the party seeking relief. In granting the indulgence and condoning the delay, it must be proved beyond the shadow of doubt that the assessee was diligent and was not guilty of negligence, whatsoever. The sufficient cause within the contemplation of the limitation provision must be a cause which is beyond the control of the party invoking the aid of the provisions. The cause for the delay in filing the appeal, which by due care and attention, could have been avoided, cannot be a s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Hon ble Supreme Court has laid down the following principles: 1) Ordinarily, a litigant does not stand to benefit by lodging an appeal late. 2) Refusing to condone delay can result in a meritorious matter being thrown at the very threshold and cause of justice being defeated. As against this, when delay is condoned, the highest that can happen is that a cause would be decided on merits after hearing the parties. 3) Every day s delay must be explained does not mean that a pedantic approach should be made. Why not every hour s delay, every second s delay? The doctrine must be applied in a rational, common sense and pragmatic manner. 4) When substantial justice and technical consideration are pitted against each other, the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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