TMI Blog2005 (10) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... ndoned. The Tribunal is directed to take the appeal on the file and dispose of the same on the merits, in accordance with law. The tax case appeal stands allowed and the question of law is answered in favour of the assessee - - - - - Dated:- 27-10-2005 - Judge(s) : P. D. DINAKARAN., N. KANNADASAN. JUDGMENT The judgment of the court was delivered by P.D. Dinakaran J. - Against the order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Central Board of Direct Taxes. The Commissioner of Income-tax (Appeals) upheld the action of the Assessing Officer. Aggrieved by the same, the assessee preferred an appeal before the Appellate Tribunal with a petition to condone the delay of 38 days in filing the appeal. The Appellate Tribunal dismissed the appeal as barred by limitation. Hence, the assessee has come forward with this appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rinciple of advancing substantial justice is of prime importance." The Calcutta High Court in CIT v. Orissa Concrete and Allied Industries Ltd. [2003] 264 ITR 186 held as under: "... what is really indicated in the various decisions cited and in section 5 of the Limitation Act itself, is that a litigant would be required to explain why the appeal and/or application could not be filed within th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal and in that process, the delay of 38 days occurred. As held by the apex court, no hard and fast rule can be laid down in the matter of condonation of delay and the courts should adopt a pragmatic approach and the courts should exercise their discretion on the facts of each case keeping in mind that in construing the expression "sufficient cause" the principle of advancing substantial justic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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