TMI Blog2017 (5) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, the appeal before this Court was required to be filed within the stipulated period of limitation. However, the appellant instead of filing the appeal within time, filed an application which was dismissed by the Tribunal vide order dated 30.10.2012. But the appellant filed the appeal on 27.2.2013 before this Court after the delay of 326 days and lastly refiled on 7/8.2.2017 after a colossal delay of 1334 days. The plea of the appellant would not satisfy the test of sufficient cause. The explanation of the appellant praying for condonation of delay in filing and refiling the appeal, as noticed hereinabove, is bereft of sufficient cause for delay caused in filing the appeal. Further, a stale matter cannot be revived by approaching ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CIT(A) vide order dated 15.7.2010 (Annexure A-2) dismissed the appeal. Still not satisfied, the assessee filed an appeal before the Tribunal. The said appeal came up for hearing on 3.10.2011 and on the request of the parties, the matter was adjourned to 4.10.2011. The appellant engaged M/s Ved Jain and Associates, Chartered Accountants at New Delhi to represent him in the appeal before the Tribunal on 4.10.2011 who moved an application for adjournment before the Tribunal. However, the Tribunal vide order dated 4.10.2011 rejected the said application. Finally, the Tribunal vide order dated 25.11.2011 (Annexure A-3) partly allowed the appeal of the assessee and remanded the matter to the Assessing Officer to re-adjudicate his claim regardi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lay. The idea is that every legal remedy must be kept alive for a period fixed by the legislature. To put it differently, the law of limitation prescribes a period within which legal remedy can be availed for redress of the legal injury. At the same time, the courts are bestowed with the power to condone the delay, if sufficient cause is shown for not availing the remedy within the stipulated time. 15. The expression sufficient cause employed in Section 5 of the Indian Limitation Act, 1963 and similar other statutes is elastic enough to enable the courts to apply the law in a meaningful manner which sub serves the ends of justice. Although, no hard and fast rule can be laid down in dealing with the applications for condonation of del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igence in the prosecution of his appeal/petition.... 7. From the above, it emerges that the law of limitation has been enacted which is based on public policy so as to prescribe time limit for availing legal remedy for redressal of the injury caused. The purpose behind enacting law of limitation is not to destroy the rights of the parties but to see that the uncertainty should not prevail for unlimited period. Under Section 5 of the 1963 Act, the courts are empowered to condone the delay where a party approaching the court belatedly shows sufficient cause for not availing the remedy within the prescribed period. The meaning to be assigned to the expression sufficient cause occurring in Section 5 of the 1963 Act should be such so as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s occurred in the aforesaid circumstances in filing as well as in refiling the appeal. Learned counsel further argued that the delay was unintentional and due to the circumstances beyond the control of the appellant. 10. Adverting to the factual matrix in this case seeking condonation of inordinate delay of 326 days in filing and 1334 days in refiling the appeal, we do not find any merit in the same. The question regarding whether there is sufficient cause or not depends upon each case and primarily is a question of fact to be considered taking totality of events which had taken place in a particular case. In the present case after appreciating the matter it cannot be said that there was sufficient cause for condonation of delay. The T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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