TMI Blog2015 (2) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... al and take a different view especially with regard to the condonation of delay. The Division Bench after considering the order of the Tribunal arrived at the finding and this court cannot take a different view on the grounds which are urged by learned counsel for the petitioner. The judgment cannot be reviewed relying on the judgments of Apex Court. There cannot be any dispute on the proposition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Appellate Tribunal vide its order dated 29.3.2012 in ITA.No.483/Coch/2010 dismissed the appeal as barred by time. The appeal was filed for the assessment year 1999-2000, which appeal was barred by 1270 days. The Tribunal after considering the explanation for delay including medical certificates, dismisised the appeal in limine holding that reasons cited by the assessee for the delay cannot be ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... called treatment at Ayurvedic Clinic was not as in-patient and there was enough time for petitioner to approach Tribunal. Want of funds to make litigation cannot be a sufficient case. He was aware of entire proceedings and he approached different authorities at different points of time. He also approached High Court on more than one occasion. It is not a case where the petitioner was ignorant of w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in a meaningful manner which subscribes the ends of justice. He submits that there are sufficient cause for condonation of delay and delay was required to be heard on merits. This Court while dismissing the delay has considered the reasons for delay and confirmed the finding of the Tribunal refusing to accept the cause shown for condonation of delay. 5. By this review petition, the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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