TMI Blog2014 (9) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... eals of the assessee - there appears to be some explanation shown by the assessee showing sufficient cause for the delay in filing the appeals – relying upon RAM NATH SAO @ RAM NATH SAHU AND OTHERS Versus GOBARDHAN SAO AND OTHERS [2002 (2) TMI 1280 - SUPREME COURT] - there is no reason warranting interference with the order passed by the Tribunal – Decided against revenue. - T.C.A. NOS. 472 TO 477 OF 2014 AND M.P. NOS. 1 OF 2014 - - - Dated:- 8-9-2014 - R. Sudhakar And G. M. Akbar Ali,JJ. For Appellant : Mr.M.Swaminathan JUDGMENT (Delivered By R. Sudhakar, J.) These appeals are preferred by the Revenue against the order passed by the Tribunal, wherein the delay of 534 days in filing the appeals before the Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the order remitting the above matters back to the Commissioner of Income Tax (Appeals), the appeals against the order of the Commissioner of Income Tax (Appeals) dismissing the appeals on account of the delay of 97 days for non-compliance of Section 249 (4) (a) was dismissed as infructuous as the relief has been granted in one set of appeals. As against the abovesaid order of the Tribunal, the Revenue is before this Court by preferring the present appeals contending that the Tribunal ought not to have taken a lenient view in the matter when there is no sufficient cause shown by the assessee for the delay in filing the appeals. 3. Heard Mr. M.Swaminathan, learned standing counsel appearing for the appellant and perused the documents as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertain limit. Length of delay is no matter, acceptability of the explanation is the only criterion. Sometimes delay of the shortest range may be uncondonable due to a want of acceptable explanation whereas in certain other cases, delay of a very long range can be condoned as the explanation thereof is satisfactory. ....... Acceptance of explanation furnished should be the rule and refusal an exception more so when no negligence or inaction or want of bona fide can be imputed to the defaulting party. ....... However, by taking a pedantic and hyper technical view of the matter the explanation furnished should not be rejected when stakes are high and/or arguable points of facts and law are involved in the case, causing enormous loss and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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