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TMI Blog2015 (2) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... "1. Whether the Appellate Tribunal is correct in law in dismissing the appeal on the ground of limitation in spite of the Managing Partner's continuing multiple medical complications shown as the reason in the affidavit filed in support of the plea for condonation of delay in filing the said appeal before them? 2. Whether the Appellate Tribunal is correct in law for not condoning the delay in filing the appeal before them to challenge the unreasonable and wrong disallowances which resulted in additions in the computation of taxable total income by the respondent upon overlooking the binding principles laid down by the Apex Court reported in 167 ITR 461? 3. Whether the Appellate Tribunal is correct in law for not considering the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue and perused the materials placed before this Court. 4. It is seen that as against the order passed by the Commissioner of Income Tax (Appeals) dated 27.12.2010, the assessee had filed an appeal before the Income Tax Appellate Tribunal along with a petition to condone the delay of 754 days in filing the appeal. The Tribunal, while dismissing the petition, has reasoned that, (a) the allegation regarding ill-health and multiple medical complications is bereft of details and as required by law, every days delay has not been explained; and (b) even assuming that the reason is true, the appellant is a firm containing four partners and therefore, even if one of the partner was not well, the other partners could have taken steps to file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling the appeal in time. Therefore, when the conduct on the part of the appellant exhibited gross negligence / procrastinating attitude and incorrect grounds, the Income Tax Appellate Tribunal rightly dismissed the petition to condone the delay. 9. The principles involved and the approach needed while considering the application for condonation of delay has been highlighted in the decision reported in 2013 (5) CTC 547 (Esha Bhattacharjee V. Managing Committee of Raghunathpur, Nafar Academy and others, and the relevant portions are extracted for convenient reference:- "15. From the aforesaid authorities the principles that can broadly be culled out are: * There should be a liberal, pragmatic, justiceoriented, non- pedantic approach while ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp;The conduct, behaviour and attitude of a party relating to its inaction or negligence are relevant factors to be taken into consideration. It is so as the fundamental principle is that the courts are required to weigh the scale of balance of justice in respect of both parties and the said principle cannot be given a total go by in the name of liberal approach. * If the explanation offered is concocted or the grounds urged in the application are fanciful, the courts should be vigilant not to expose the other side unnecessarily to face such a litigation. * It is to be borne in mind that no one gets away with fraud, misrepresentation or interpolation by taking recourse to the technicalities of law of limitation. * T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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