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Tata Marcopolo Motors Ltd. Versus DCIT 1 (3) , Mumbai

2015 (9) TMI 950 - ITAT MUMBAI

Condonation of delay - non admission of appeal by the CIT(A) on the ground that there was delay in filing of first appeal by the assessee before the CIT(A) by 72 days - Held that:- In the matter of condonation of delay, the primary object which is to be seen is that, it should not destroy the rights of the party for a legal remedy. The word “sufficient cause” has to be construed liberally because primary function of the appellate authority or court is to adjudicate the dispute between the partie .....

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was responsible and entrusted with the Income Tax matters had quit the job on 15.12.2010, i.e. immediately after the passing of the assessment order. The new incumbent was not aware of such a statutory time limit and, therefore, immediately when the management in Bombay came to know about such a delay, took immediate steps for filing the appeal, CIT(A) was not justified in dismissing the assessee’s appeal as not admitted on the ground that it is barred by limitation. In the facts ofthe assessee .....

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hri F V Irani For The Respondent : Smt. N V Nadkarni ORDER Per Amit Shukla, Judicial Member The aforesaid appeal has been filed by the assessee against impugned order dated 05.04.2013, passed by CIT(A)-20, Mumbai, for the quantum of assessment passed u/s. 143(3) for A.Y. 2008-09. The assessee has challenged the impugned order firstly, on non-admission of appeal by the CIT(A) as there was a delay of 72 days, in filing of appeal before the CIT(A). The other grounds relate to merits of the addition .....

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. The reason for condonation of delay before the CIT(A) have been incorporated by the CIT(A) at page 2 of the appellate order, which for the sake of ready reference is reproduced here under: The Assessee Company is in the business of manufacture and job work of bus bodies. The company commenced its operations in the impugned assessment year, that is, in the financial year ended March 31, 2008 and hence the year in respect of which appeal is filed is the first year in which operations have starte .....

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lekh Ashthana, Senior Manager Finance, who was responsible and entrusted with the income tax matters quit the job on December 15, 2010. Though a replacement was identified and appointed, the new appointee Mr. Rakesh Sharma, designated as Manager Finance, was not experienced to handle intricate income tax matters such as filing of appeals, appearing before income tax officials. The overall situation resulted in delay in filing of the aforesaid appeal before your goodself within the statutory time .....

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sonable cause. Under these circumstances, we would solemnly request Your Honour to condone this delay in filing of appeal under Sec. 249(3) of the Income Tax Act. We hope you will accede to our solemn request and admit the enclosed appeal. However, the learned CIT(A) rejected the assessee s contention on the ground that there is no sufficient and reasonable cause for filing appeal after the expiry of statutory time limit. Mr. Irani submitted that the word sufficient cause should be construed lib .....

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ishnamurthy (1998) 7 SCC 123. 3. On the other hand, the learned DR strongly relied upon the order of the CIT(A) and the reasons given by the CIT(A) from pages 3- 4 of the appellate order. 4. We have heard the rival submissions on the first issue of non admission of appeal by the CIT(A) on the ground that there was delay in filing of first appeal by the assessee before the CIT(A) by 72 days. The reasons set out for condonation of delay before the CIT(A) was that, the company commenced its operati .....

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delay, took immediate steps for filing the appeal. The learned CIT(A) held that this is not a reasonable cause and has given catena of case laws that such a delay cannot be condoned. In the matter of condonation of delay, the primary object which is to be seen is that, it should not destroy the rights of the party for a legal remedy. The word sufficient cause has to be construed liberally because primary function of the appellate authority or court is to adjudicate the dispute between the partie .....

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discretion can be exercised only if the delay is within a certain 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 want of acceptable explanation whereas in certain other cases delay of very long range can be condoned as the explanation thereof is satisfactory. Once the court accepts the explanation as sufficient it is the result of positive exercise of discretion and normally the superio .....

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stance is thus: The primary function of a court is to adjudicate the dispute between the parties and to advance substantial justice. Time limit fixed for approaching the court in different situations in not because on the expiry of such time a bad cause would transform into a good cause. 11. Rule of limitation are not meant to destroy the right of parties. They are meant to see that parties do not resort to dilatory tactics, but seek their remedy promptly. the object of providing a legal remedy .....

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of limitation is thus founded on public policy. It is enshrined in the maxim Interest reipublicae up sit finis litium (it is for the general welfare that a period be putt to litigation). Rules of limitation are not meant to destroy the right of the parties. They are meant to see that parties do not resort to dilatory tactics but seek their remedy promptly. The idea is that every legal remedy must be kept alive for a legislatively fixed period of time. A court knows that refusal to condone delay .....

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