9911796707
TMI Blog2005 (10) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... o.1025/Mds/1999, dated June 11, 2004, the assessee has preferred the appeal and raised the following substantial question of law: "Whether on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in dismissing the appeal filed by the assessee as barred by limitation?" The assessee is the appellant. The assessment year involved in the appeal is 1998-99 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayanatabai Baburao Patil v. Shantaram Baburao Patil [2002] 253 ITR 798 held as under: "In exercising discretion under section 5 of the Limitation Act the courts should adopt a pragmatic approach. A distinction must be made between a case where the delay is inordinate and a case where the delay is of a few days. Whereas in the former case the consideration of prejudice to the other side will be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain the delay for such period for the purpose of linking up the circumstances which had caused the delay during the period of limitation and thereafter." Recently, the Allahabad High Court in Ganga Sahai Ram Swarup v. ITAT [2004] 271 ITR 512 has taken the view that a liberal view ought to have been taken by the authority as the delay was only of a very short period and the appellant was not going ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "sufficient cause" should receive a liberal construction. We are, therefore, of the opinion that the Appellate Tribunal ought to have condoned the delay in filing the appeal, considering the reasons given by the assessee for the delay. Accordingly, we find that the Appellate Tribunal was not right in dismissing the appeal as barred by limitation. The delay in filing the appeal before the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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