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2019 (5) TMI 298

CIT v. Ram Mohan Kabra [1999 (1) TMI 4 - PUNJAB AND HARYANA HIGH COURT] has observed that where the Legislature spells out a period of limitation and provides for power to condone the delay as well, such delay can only be condoned only for sufficient and good reasons supported by cogent and proper evidence. It is a settled principle of law that provisions relating to the specified period of limitation must be applied with their rigor and effective consequences. In this case, delay for filing the appeal late for only a few days was not condoned. In the case of Asstt. CIT vs. Taggas Industries Development Ltd. . [2000 (9) TMI 212 - ITAT CALCUTTA-E] Tribunal, Calcutta Bench, Calcutta, did not condone the delay for filing the appeal late by .....

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of ₹ 3,73,618/- made the addition of ₹ 33,10,863/-. The A.O. passed the assessment order dated 07.12.2016. The assessee, however, filed the appeal before Ld. CIT(A) on 22.02.2018. The Ld. CIT(A), therefore, noted that appeal is time barred. 2.1. The assessee filed an application before the Ld. CIT(A) for condonation of delay in which it was stated as under : On 09/12/2016, I received the order of Id. Assessing Officer, in my case for assessment year 2014-15. Being aggrieved by the said order, I requested my Tax Consultant Mr. Vineet Shukla, Advocate to prefer an appeal to the Hon ble Commissioner of Income Tax (Appeal), Gurgaon. They undertook to do the needful soon after he return from village because of his mother is hospital .....

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imitation. 5. I have considered the rival submissions. It is an admitted fact that appeal was time barred before Ld. CIT(A). The assessee shall have to prove before Ld. CIT(A) that there exists a reasonable cause for failure to file appeal within the period of limitation. Reasonable cause would mean a cause which is beyond the control of assessee. Reasonable cause means which prevents a reasonable man of ordinary prudence acting under normal circumstances without negligence or inaction or want of bonafide. In the present case, the explanation of assessee for delay in filing the appeal is reproduced above. The assessee contended that after death of mother of his Counsel, his Counsel came back to his Office on 15.03.2017 and since then no app .....

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f there was sufficient cause for the delay in th e submission of the appeal. In the case of Vedabai alias Vijayanatabai Baburao Patil v. Shantaram Baburao Patil [2002] 253 ITR 798 (SC), where 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 .....

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