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2016 (7) TMI 24 - ITAT CHENNAI

2016 (7) TMI 24 - ITAT CHENNAI - TMI - Condonation of delay - Held that:- 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 substantial justice, we are of the view that in the facts and circumstances, the Department cannot take advance of various earlier decisions. It is the right time to inform all the government bodies, their agencies and i .....

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benefit for government departments. The negligence, inaction and inordinate delay in filing the appeal cannot be condoned. Law assists those who are vigilant and not those who sleep over their rights. We considering the facts and circumstances explained in affidavit and also in the light judicial decisions, decline to condone the delay in filing the appeal and accordingly dismiss the appeal as unadmitted. - Decided against the revenue. - I.T.A. No. 1514/Mds/2015 - Dated:- 29-4-2016 - SHRI A.MOHA .....

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2. Before going into the merits of the case, the Revenue has pleaded for condonation of delay of 249 days in filing the appeal and explained the reasons and filed the affidavit. 3. The ld. Authorised Representative of the assessee seriously objected to the condonation of delay as the department has filed affidavit without any reasonable cause and filed written submissions as under:- This Departmental appeal was filed by the appellant after a delay of 249 days. The reason for delay is non availab .....

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sed the case indepnendently without any influence of the fingings of the appellate authority in the earlier assessment year. It is submitted that the delay is inordinate and there are no sufficient cause for such long delay in filing the appeals. In this connection, the assessee rely on the decision of the Supreme Court in the case of Postmaster General vs Living Media India Ltd (2012) 3 SCC 563 wherein the Hon ble Supreme Court ruled that red tapism within the department, slow movement of files .....

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r, aged about 43 years, having office at "Aayakar Bhavan", 121, Mahatma Gandhi Road, Chennai - 34, do hereby solemnly and sincerely state as follows: 2. I am the Income Tax Officer (Exemption), Ward - 2, Chennai and well acquainted with the facts and circumstances of the case. 3. It is submitted that the order of the learned Commissioner of Income Tax (Appeals) - VII, Chennai was passed in ITA No.248/13-14 dated 03.07.2014 for the assessment year 2010-11. The order of the learned CIT(A .....

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relevant judicial folder for the assessment year 2009-10 could not be traced. After exhaustively searching the exemption section as well as the judicial section, the judicial folder for the assessment year 2009-10 was located in the record room of the judicial section. It may be noted, in this regard, centralised processing of ClT(A)'s orders was done in the Office of the CIT (Judicial) for more than three decades and only recently, decentralisation of the judicial section took place and the .....

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fore the Hon'ble Tribunal. The same are being submitted after a delay of 249 days. 4. It is submitted that the delay in filing appeal is neither wanton nor wilful, but for the reasons aforesaid. 5. The Hon'ble Tribunal's kind attention is also invited to the Hon'ble Apex Court's decision in the case of Collector, Land Acquisition v. Mst. Katiji (1987)(167 ITR 471)(SC), wherein, it has been held that 'ordinarily, a litigant does not stand to benefit by lodging late appeal& .....

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ly explained. 8. In view of the above, it is prayed that the delay in filing the appeal may be condoned u/s. 253(5) of the I.T. Act, 1961 and the appeal may be heard on merits . At the time of hearing, the ld. Departmental Representative could not explain the circumstances under which the appeal filed belatedly and emphasizing the cause of delay in filing the appeal is neither willful nor wanton. Prime facie the Department has made an inordinate delay in filing appeal, the Co-ordinate bench of t .....

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deserves a liberal approach. No hard and fast rule can be laid down in this regard. The court has to exercise the discretion on the facts of each case, keeping in mind that in considering the expression sufficient cause the principle of advancing substantial justice is of prime importance. The law assists those who are vigilant, not those who sleep over their rights. This principle is embodied in the dictum: vigilantibus non doemientibus jura subveniunt. The delay cannot be condoned simply beca .....

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l, which by due care and attention, could have been avoided, cannot be a sufficient cause within the meaning of the limitation provision. Where no negligence or inaction, or want of bonafides can be imputed to the appellant, a liberal construction of the provisions has to be made in order to advance substantial justice. Seekers of justice must come with clean hands. 5. In our opinion the circumstances explained in the condonation petition could not convince us and there seems to be a gross negli .....

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