TMI Blog2017 (5) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... s substantial. In these cases, there was a delay of more than one month even from the date on which Assessees have taken a decision to prefer appeals and in such cases, the explanation has to be strictly construed, whereas in all these cases no explanation was forthcoming under these circumstances, we are of the firm view that the delay in filing the appeals is not supported by sufficient cause and therefore they deserve to be dismissed as unadmitted as they are barred by limitation. - 1437/Hyd/2016, 1438/Hyd/2016, 1439/Hyd/2016, And 1440/Hyd/2016 - - - Dated:- 19-5-2017 - SHRI D. MANMOHAN, VICE PRESIDENT, AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER For The Assessee : Shri K.C. Devadas For The Revenue : Smt. U. Minichandran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he aforesaid ground was not raised before the Tribunal by way of f iling an appeal. 6. Sometime, in the month of September, 2016, Mr. Vijaya Prasad, our Chartered Accountant brought to our notice that there is a decision of the Tribunal, Mumbai Bench in the case of Shivalik Ventures Ltd. Vs. DCIT. This judgement the Tribunal supports our plea and therefore, on the basis of this, an appeal was f iled on 24-10-2016 with a delay of 580 days. 7. Therefore, it is requested that the delay may kindly be condoned. On the contrary a meritorious appeal won t be rejected without hearing the parties on merits which is supported by the aforesaid ITAT decision. 8. Thus, we were prevented by suff icient and reasonable cause in f iling th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elay of short duration; if there is inordinate delay, it warrants strict approach since doctrine of prejudice is attracted in cases of inordinate delay apart from the fact that the rights of the other party is affected. On account of gross negligence of the party, the other party should not suffer in such cases and the veracity of the explanation has to be considered by taking into consideration the reasons stated in the affidavit; if there are no reasons even for a part of the period, the authorities concerned with condonation of delay are entitled to take a strict approach. The Ld. DR relied upon the decision of the ITAT Chandigarh in the case of Baddi Barotiwala Nalagarh Development Authority Vs CIT, Shimla (66 Taxman.Com 83) wherein the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the Tribunal which supports their plea and on that basis an appeal was filed on 24-10-2016 with a delay of 580 days. The affidavits were dated 30-12-2016, whereas the appeals were filed on 24-10-2016. As could be noticed on the verification column of Form-36, the respective Directors of each company signed the grounds of appeal on 19th day of September 2016, which would be an indicator that the Assessees herein had taken a decision, in principle, that an appeal has to be preferred before the Tribunal without further delay and in fact the institution fee was paid on 17-09-2016 which itself indicate that the Assessees herein have taken a decision in principle that these are fit cases for filing an appeal. 5. A decision of the ITAT Mum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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