TMI Blog2018 (4) TMI 1847X X X X Extracts X X X X X X X X Extracts X X X X ..... kept pending without any action and no appeal has been filed by the Department within the period of limitation. It is simply stated in the application for condonation of delay that due to time barring assessment, the impugned order was overlooked and got barred by limitation. It is a fact that AO was aware that departmental appeal would be meritless. It is, therefore, clear that the AO deliberately overlooked the impugned order and did not file appeal before the Tribunal within the period of limitation. Even the authorization by Ld. Pr. CIT to file the appeal have been granted after the period of limitation to file the appeal on 07.06.2016. Therefore, no sufficient cause has been shown to explain the delay in filing the appeal before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee moved an application under Rule 46A of the I.T. Rules in appeal before Ld.CIT(A) and also filed copies of the Audit Report and balance sheet. It was explained that due to acute financial constraints and staff shortage, the assessee was not able to conduct its normal business activities. Therefore, no notice has been received by the assessee. The assessee shall produce books of accounts as and when required to support returned loss. The assessee, therefore, sought that additional evidences may be admitted. Ld. CIT(A) admitted additional evidences and directed the AO to examine the case properly by calling the books of accounts and other details and asked the AO to furnish the report. Ld.CIT(A) sent several reminders to the AO for sending ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order was overlooked, therefore, liberal view may be adopted. Ld. DR submitted that delay in filing the appeal may be condoned. On the other hand, Ld. Counsel for the assessee strongly opposed the request for condonation of delay by the Department and submitted that it is a case of negligence on the part of the Department in overlooking the impugned order, therefore, delay may not be condoned. 6. We have considered rival submissions. It is well settled that Tribunal can condone the delay, if there was sufficient cause for delay in submission of the appeal. Hon ble Supreme Court in the case of Office of the Chief Post Master General Others vs Living Media India Ltd. Another [2012] 348 ITR 7 (SC) held as under:- The respondent, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entioned in the affidavit clearly showed that there was delay at every stage and there was no explanation as to why such delay had occasioned. The Department or the person concerned had not evinced diligence in prosecuting the matter to the court by taking appropriate steps. The persons concerned were well aware or conversant with the issues involved including the prescribed period of limitation for taking up the matter by way of filing a special leave petition in the Supreme Court. In the absence of plausible and acceptable explanation, the delay could not be condoned mechanically merely because the Government or a wing of the Government was a party before the court. Though in a matter of condonation of delay when there was no gross neglig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aking ground of oversight and pressure of workload is found to be neither reasonable nor sufficient ground and, therefore, condonation of such delay is rightfully denied. 8. Hon ble Punjab Haryana High Court in the case of CIT vs Ram Mohan Kabra [2002] 257 ITR 773 has held as under:- 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 sufficient period of limitation must be applied with their rigour and effective consequences. In this case delay for filing the appeal late for only a few days was not c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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