TMI Blog2018 (8) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... data has been provided along with explanation. Therefore, we are satisfied that there is no plausible explanation for huge delay from 95 upto 316 days. - ITA No. 752 TO 754/Ahd/2016 - - - Dated:- 1-8-2018 - Shri Rajpal Yadav, Judicial Member And Shri Waseem Ahmed, Accountant Member Assessee by : None Revenue by : Shri Kamlesh Makwana, Sr.DR ORDER Per Rajpal Yadav, Judicial Member The present three appeals are directed at the instance of the assessee against the orders of even dated i.e. 3.2.2015 passed by the ld.CIT(A)-9, Ahmedabad for the above three assessment years. 2. The Registry has pointed out that appeals filed by the assessee are time barred by 316, 315 and 94 days respectively for the assessment years 2007- 08, 2010-11 and 2012-13. An objection to this effect was intimated to the appellant. In response to the objection, the appellant has filed application for condonation of delay, but without any affidavit. 3. These appeals were listed on board for hearing on 5.2.2018. However, Bench did not function on that date and case was adjourned to 1.3.2018. On 1.3.2018 there was no presence on behalf of the assessee. Thereafter, hearing was adjourne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he runs a serious risk. 6. It must be grasped that judiciary is respected not on account of its power to legalize injustice on technical grounds but because it is capable of removing injustice and is expected to do so. 5. Similarly, we would like to make reference to authoritative pronouncement of Hon ble Supreme Court in the case of N.Balakrishnan Vs. M. Krishnamurthy (supra). It reads as under: Rule of limitation are not meant to destroy the right of parties. They are meant to see that parties do not resort to dilatory tactics, but seek their remedy promptly. The object of providing a legal remedy is to repair the damage caused by reason of legal injury. Law of limitation fixes a life-span for such legal remedy for the redress of the legal injury so suffered. Time is precious and the wasted time would never revisit. During efflux of time newer causes would sprout up necessitating newer persons to seek legal remedy by approaching the courts. So a life span must be fixed for each remedy. Unending period for launching the remedy may lead to unending uncertainty and consequential anarchy. Law of limitation is thus founded on public policy. It is enshrined in the maxi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other. For the facility of reference, we reproduce the condonation application filed by the assessee in ITA No.752/Ahd/2016 for A.Y.2007-08 as under: Sub: Condonation of delay for filing of Appeal - A.Y. 2007-08 Kindly refer to the captioned subject and we beg to submit that the Commissioner of Income Tax (Appeals) -VIII, Ahmedabad has passed an Appeal order in the order of an assessing officer u/s. 143(33) r.w.s. 147 of the Act dated 3.02.2015 and the said order was served on the appellant on 18.03.2015. The present appeal, in accordance with law, was to be filed on or before the date i.e. within 60 days from the date of receipt of order however an appellant is Company (In Liqn.) which is taken cared by Office of the Official Liquidators, High Court of Gujarat as principal officer of the said Company (In Liqn.) on the basis of the final order of winding up by the Hon ble High Court. The Official Liquidator is occupied in works assigned by the High Court and so was not available for taking decision of making appeal and no other staff member was authorized to take decision on behalf of him hence appeal cannot be made in time. Considering the merits of the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder: The primary function of a court is to adjudicate the dispute between the parties and to advance substantial justice. The time limit fixed for approaching the court in different situations is not because on the expiry of such time a bad cause would transform into a good cause. Rules of limitation are not meant to destroy the rights of parties. They are meant to see that parties do not resort to dilatory tactics, but seek their remedy for the redress of the legal injury so suffered. The law of limitation is thus founded on public policy. 4. In VEDABAI ALIAS VAIJAYANATABAI BABURAO PATIL VS. SHANTARAM BABURAO PATIL reported in 253 ITR 798 (SC; 125 STC 375 (SC; 44 ALR 577 (SC) the apex court made a distinction in delay and inordinate delay observing 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 relevant factor so the case calls for a more cautious approach... 5. In NEW INDIA INSURA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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