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TMI Blog2018 (7) TMI 1893X X X X Extracts X X X X X X X X Extracts X X X X ..... the Applicants ORDER P.C.: These five Notices of Motion seek condonation of 224 days delay in filing accompanying appeals from the common order dated 26.09.2016 passed by the Income Tax Appellate Tribunal (Tribunal). 2 The Affidavits of Mr. Bhasin dated 23rd April 2013 in support of the Notices of motion state that last date of filing the Appeals was 17.03.2017 and the appeals were filed on 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid advice that led to filing of the accompanying Appeals. 3 Mr. Gopal, learned Counsel appearing for the Applicants in support of the motion does not dispute the delay but submits that substantive justice should be done to the Applicant as the order under challenge of the Tribunal would have cascading effect even in the subsequent assessment years. In support of Mr. Gopal places reliance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the affairs of the company. In fact in the Notice of Motion No. 481 of 2018 relating to Assessment Year 20062007, we noticed that in the Appeal filed before the Commissioner of Income Tax (Appeals) by the Applicant, was verified by two individuals i.e. Mr. Jajodia and Mr. Anand being a Chairman and Managing Director of the Company respectively. Thus, nothing has been indicated in the affidavit w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the delay. The facts are completely distinguishable in the present case and the condonation application is not being dismissed for failure to explain each day's delay. 6 If we have to accept the reason for the delay viz. understood the import of the order only after effect was given to the order, it would result in the period of limitation provided under the Act being rendered otiose/vain/use ..... X X X X Extracts X X X X X X X X Extracts X X X X
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