TMI Blog2019 (10) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... e facts have been manipulated and fabricated by assessee to put blame on Shri Trilok Bansal, C.A. for not filing the appeal before the Tribunal. It may be noted here that assessee has deposited the Tribunal fees for filing of the appeal only on 02.06.2018 as per the challan filed on record, which would show that assessee never acted bonafidely to take steps to file appeal within the period of limitation before the Tribunal. Assessee failed to explain that delay in filing the appeal was due to sufficient cause. No reason to condone the delay in filing the appeal before the Tribunal. The appeal of assessee is accordingly dismissed being time barred. - ITA.No.4295/Del./2018 (Assessment Year 2012-2013) - - - Dated:- 2-9-2019 - SHRI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for Assessee. The assessee immediately filed the appeal before the Tribunal. The assessee, therefore, prayed that due to negligence of Counsel for Assessee, assessee cannot suffer. The assessee, therefore, prayed that delay in filing the appeal may be condoned. 3. On the other hand, Ld. D.R. submitted that assessee did not appear before the Ld. CIT(A) and appeal has been decided ex-parte. The Ld. D.R. submitted that assessee received the impugned order on 15.12.2016. Despite that no steps have been taken by the assessee to file the appeal before the Tribunal. The Learned D.R. submitted that when Counsel for Assessee did not appear before the Ld. CIT(A) and appeal has been decided ex-parte, there were no reason to believ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the challan filed on record, which would show that assessee never acted bonafidely to take steps to file appeal within the period of limitation before the Tribunal. 5. It would be appropriate to refer to some of the judicial pronouncements on the issue of delay in filing the appeals. In the case of Hind Development Corpn. v. ITO [1979] 118 ITR 873, the Calcutta High Court held that a Tribunal can condone the delay if there was sufficient cause for the delay in the 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 sufficie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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