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M/s Raj Gramodyog Vikas Samiti Versus CIT, Faizabad

2015 (8) TMI 847 - ITAT LUCKNOW

Condonation of delay of 2403 days- necessary relief against the rejection of his application under section 80G seeked - Held that:- Appellant’s neglect of its own right for a long time in preferring appeals. In such a case, then it cannot be expected from us to inquire into belated and stale claims on the ground of equity. We respectfully follow the decision of Hon’ble Supreme Court in the case of Pundlik Jalam Patil (2008 (11) TMI 611 - SUPREME COURT OF INDIA) wherein it was held that the evide .....

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e appellant is totally silent on this aspect beyond a mere cryptic and standard reply that the appeal documents were handed over to the Counsel’s clerk, the documents were not traceable in the intervening period and thereafter when the documents were finally traced, the appeal was filed. We wonder whether the appellant would have taken a similar stand and the position where there are criminal or other civil proceedings against him. Would he had waited for such a long time to reach out to his Cou .....

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- Dated:- 14-8-2015 - SHRI SUNIL KUMAR YADAV AND SHRI. A. K. GARODIA, JJ. For The Appellant : Dr. C. Tiwari, Advocate For The Respondent : Shri. Sanjay Kumar, CIT (D. R.) ORDER PER SUNIL KUMAR YADAV: This appeal is preferred by the appellant against the order dated 29.04.2008 of the Ld. Commissioner of Income tax, Faizabad denying exemption under section 80G of the Income tax Act, 1961 (hereinafter called the Act ). 2. Before adjudicating on the merits of the case, it is important to determine .....

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below: 4. In light of above facts, the question before us is whether there was sufficient cause on the part of the appellant for an inordinate delay of 2403 days in filing the subject appeal? 5. At this point, it is pertinent to mention that the condonation petition has been filed under section 5 of the limitation Act, 1963. Under section 253(5) of the Act, powers have been conferred on the Appellate Tribunal to condone the delay and admit an appeal where it is satisfied that there was sufficie .....

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the same, we are not averse to hearing the subject application and treating the same as filed in compliance with provisions of section 253(5) of the Act. 5. Before considering whether the reasons for justifying such a huge delay are acceptable or not, it is useful to refer to the following decisions: a) In Pundlik Jalam Patil (dead) by LRS. vs. Executive Engineer, Jalgaon Medium Project and Another, (2008) 17 SCC 448, the question was whether the respondent-Executive Engineer, Jalgaon Medium Pro .....

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st day of limitation for filing an appeal. But when it allows limitation to expire and pleads sufficient cause for not filing the appeal earlier, the sufficient cause must establish that because of some event or circumstance arising before the limitation period expired, it was not possible to file the appeal within time. No event or circumstance arising after the expiry of limitation can constitute sufficient cause. In Para 23, 24 and 25 of its order, the Supreme Court further held: 23. It needs .....

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out there being any proper explanation of such delay on the ground of involvement of public revenue. It serves no public interest. 25. It is true when the State and its instrumentalities are the applicants seeking condonation of delay, they may be entitled to certain amount of latitude but the law of limitation is same for citizen and for the Government authorities. b) In Office of the Chief Post Master General & Others vs Living Media India Ltd & others , (2012) 348 ITR 7 (SC), the ques .....

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hen the Department was possessed with competent persons familiar with court proceedings. In the absence of plausible and acceptable explanation, we are posing a question why the delay is to be condoned mechanically merely because the Government or a wing of the Government is a party before us. Though we are conscious of the fact that in a matter of condonation of delay when there was no gross negligence or deliberate inaction or lack of bonafide, a liberal concession has to be adopted to advance .....

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nd instrumentalities that unless they have reasonable and acceptable explanation for the delay and there was bonafide effort, there is no need to accept the usual explanation that the file was kept pending for several months/years due to considerable degree of procedural red-tape in the process. The government departments are under a special obligation to ensure that they perform their duties with diligence and commitment. Condonation of delay is an exception and should not be used as an anticip .....

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to the facts of the instant case, it is noted that the appellant in his condonation application as well as affidavit has stated that he had received the CIT s order dated 29.4.2008 whereby the CIT had denied the exemption under section 80G of the Act and the said order was received by the appellant on 9.05.2008. Further, he has stated that he was aware that the appeal against the said order was due for filing before the Appellate Tribunal by 7.07.2008. In light of these two statements from the a .....

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denying the knowledge of the legal recourse available to him in terms of filing an appeal against such order of the CIT. In other words, the Appellant is fully aware of the remedy available to him under the law where he can file an appeal against an order which has denied him the necessary relief as sought in his application under section 80G of the Act. More importantly, the appellant had said clearly in his application that he was fully aware of the timelines for filing the subject appeal with .....

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The only thing which remains to be examined is the reason(s) for the delay in filing the subject appeal by the appellant. 8. The appellant, in his application as well as affidavit, has mentioned that he had handed over a copy of the CIT s order passed under section 80G of the Act to the clerk of his Counsel before he left. Thereafter, he met his Counsel on 2.2.2015 and enquired about the CIT s order, he was told that the documents have been struck under the files, then the documents were finall .....

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meet his Counsel on 2.2.2015. The question is whether the so called reasons as stated above are reasons sufficient enough to show sufficient cause on part of the appellant to seek condonation of delay in filing the subject appeal. 9. Firstly, the facts as enumerated above clearly show appellant s neglect of its own right for a long time in preferring appeals. In such a case, then it cannot be expected from us to inquire into belated and stale claims on the ground of equity. We respectfully follo .....

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