TMI Blog2016 (8) TMI 1242X X X X Extracts X X X X X X X X Extracts X X X X ..... ve that assessee was aware of the fact that after receipt of the impugned order, assessee was required to file appeal before the Tribunal within limitation so as to challenge the rejection of the books of account and application of higher NP rate in appeal before the Tribunal. Contradictory stand is taken in application for condonation of delay. Therefore, there was no reason to believe that assessee was later on prevented by any sufficient cause for not filing the appeal before the Tribunal within the period of limitation. Thus, the explanation given by the assessee does not inspire confidence and would not disclose any sufficient and good reason for explaining the delay in filing appeal before the Tribunal. Assessee failed to explain t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. 3(i) The ld. counsel for the assessee referring to the application of condonation of delay and affidavit of the assessee submitted that marriage of the daughter of the assessee was solemnized on 29.11.2010 and soon after her marriage, there was a trouble in her marriage, due to which assessee used to travel frequently between Faridabad and Yamuna Nagar during the period of delay in filing the appeal. The ld. counsel for the assessee submitted that daughter of the assessee was physically abused and ultimately FIR was registered against her inlaws. Copy of the FIR and medical certificate are filed in the Paper Book. The ld. counsel for the assessee, therefore, submitted that due to family dispute with the daughter of the assessee, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance with the delay in filing the appeal before Tribunal. The assessee successfully filed appeal before ld. CIT(Appeals) on 24.01.2012 challenging the assessment order and also prosecuted appeal before ld. CIT(Appeals) during the same period and the ld. CIT(Appeals) decided the appeal of the assessee on 15.10.2012. Therefore, physical abuse of daughter of the assessee and marital discord and ultimately registration of FIR in matrimonial matter has no relevance and concern what-so-ever with the litigation of the assessee in tax matter. When assessee could file the appeal before ld. CIT(Appeals) having same reason earlier, there was no reason to believe that assessee was prevented by sufficient cause in not filing the appeal before the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was held that while exercising discretion under section 5 of the Limitation Act, 1963, to condone delay for sufficient cause in not filing the appeal within the period prescribed, 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. The Court observed that whereas in the former consideration of prejudice to the other side will be a relevant factor and calls for a more cautious approach. In the latter case no such consideration may arise and such a case deserves a liberal approach. Now in the present case delay is not of a few days but of 1050 days. Besides, there is absolutely no valid explanation/reason for the delay. In the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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