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2015 (6) TMI 727 - MADRAS HIGH COURT

2015 (6) TMI 727 - MADRAS HIGH COURT - TMI - Condonation of delay - Held that:- Tribunal has gone in depth into the various proceedings that had been undertaken by the assessee before approaching the Commissioner of Income Tax (Appeals) for pursuing the appeals and the delay is not on account of the inaction on part of the assessee, but on account of availing remedies before various forums including before the Tribunal, the details of which have already been set out in the order of the Tribunal. .....

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2002-03, 2003-04, 2004-05, 2005-06, 2006-07 and 2007-08 before the learned Commissioner of Income Tax (Appeals). 2. While the Commissioner of Income Tax (Appeals) dismissed the appeals filed by the assessee before the same, with the delay of 922 days on the ground that the delay was not sufficiently explained, the Tribunal, after having found that the assessee has shown sufficient cause for the delay in filing the appeals, reversed the order of the learned CIT(A) and remitted back the appeals to .....

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ty. The Hon'ble Supreme Court in the case of Ram Nath Sao v. Gobardhan Sao reported as 2002(3) SCC 195 has held as under: Thus it becomes plain that the expression sufficient cause within the meaning of Section 5 of the Act or Order 22 Rule 9 of the Code or any other similar provision should receive a liberal construction so as to advance substantial justice when no negligence or inaction or want of bona fides is imputable to a party. In a particular case whether explanation furnished would .....

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gligence or inaction or want of bona fides can be imputed to the defaulting party. On the other hand, while considering the matter the courts should not lose sight of the fact that by not taking steps within the time prescribed a valuable right has accrued to the other party which should not be lightly defeated by condoning delay in a routine-like manner. However, by taking a pedantic and hypertechnical view of the matter the explanation furnished should not be rejected when stakes are high and/ .....

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fficient cause' in the case of Collector Land Acquisition v. Mst.Katiji and others reported as 167 ITR 471 (SC) has held: Any appeal or any application, other than an application under any of the provisions of Order XXI of the Code of Civil Procedure, 1908 may be admitted after the prescribed period if the appellant or the applicant satisfies the Court that he had sufficient cause for not preferring the appeal or making the application within such period. 1. Ordinarily a litigant does not st .....

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ional common sense pragmatic manner. 4. When substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. 5. There is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account of mala fides. A litigant does not stand to benefit by resorting to delay. In fact he runs .....

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