TMI Blog2006 (5) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... nother case. - Ignorance of law is no excuse and the court cannot consider ignorance of law or mistake of law as sufficient cause for condonation of delay. If condonation is allowed on such ground, then there would be no end to the litigation and a party can prefer an appeal against an order at any point of time after finding some observation in a judgment subsequently delivered by a higher forum - Held that the Appellate Tribunal was right in dismissing the appeal on the ground of limitation - - - - - Dated:- 2-5-2006 - Judge(s) : T. S. THAKUR., SHIV NARAYAN DHINGRA. JUDGMENT The judgment of the court was delivered by SHIV NARAYAN DHINGRA J.- The assessee in this case was assessed to wealth-tax by the Wealth-tax Officer (hereinaf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Tribunal against the orders of the Commissioner of Wealth-tax (Appeals) dated March 28, 2000 and May 8, 2003. Out of the said two appeals, one was delayed by four years and 245 days and the other was delayed by one year and 154 days. The Appellate Tribunal dismissed the appeals without going into the merits of the case on the ground of limitation holding that the decision of the Commissioner of Wealth-tax (Appeals) has become final and it would be against the spirit of the order of the Tribunal to grant relief to the assessee. It was observed that the proceedings before the Tribunal were a continuation of the assessment proceedings and the Tribunal merely decides the dispute between the parties. Even if the interpretation of law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gal position. After the orders of the Tribunal he became aware of the legal position and therefore, the Tribunal should have condoned the delay. In order to get condonation of delay in filing of an appeal, a party has to show sufficient cause. "Sufficient cause" means a cause beyond the control of the party e.g., a mistake made in good faith in respect of exercise of due care and attention. But where there is want of due care and attention or want of due diligence or sufficient cause the delay cannot be condoned. The appellant was satisfied with the relief granted by the Commissioner of Wealth-tax (Appeals). After being satisfied with the relief granted by the Commissioner of Wealth-tax (Appeals), he did not prefer an appeal against the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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