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TMI Blog2016 (3) TMI 1405X X X X Extracts X X X X X X X X Extracts X X X X ..... elay of 668 days on the part of the assessee in filing the present appeal before the Tribunal. In order to dispose of this appeal, it is, therefore, necessary to consider and decide condonation of two delays on the part of the assessee, first in filing the appeal before the ld. CIT(Appeals) and the second in filing the appeal before the Tribunal. 3. In so far as the delay of 668 days on the part of the assessee in filing the appeal before the Tribunal, the assessee has filed an affidavit giving therein the reasons for the said delay as under:- "2) That there-has been a change in the management of the company during the financial year 2008-09, and all the three previous directors namely G.P.Gupta, K.Gorai and Kalyan Sarkar, retired, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f payment by speed post to the office of the ITA T, Kolkata on 17/06/2015. 8) That I am a businessman with very limited knowledge on tax matters and not competent enough to handle income tax appeal cases and my ignorance has resulted in non payment of the Tribunal fees within stipulated time, thereby, technically resulting in delay filing of appeal memorandum, by twenty two months, i.e. from August 2013 (due date) to June, 2015 (being the date of payment of tribunal fees and removing of defect) . 9) That the above delay in payment of Tribunal fees was unintentional and there was no malafide intention on my part and I have not gained anything by not paying the appeal fees within the stipulated time". 4. In so far as the delay of 533 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of 1963 in order to enable the Courts to do substantial justice to parties by disposing of matters on 'merits'. The expression "sufficient cause" employed by the legislature is adequately elastic to enable the courts to apply the law in a meaningful manner which subserves the ends of justice -that being the life-purpose for the existence of the institution of Courts. It is common knowledge that this Court has been making a justifiably liberal approach in matters instituted in this Court. But the message does not appear to have percolated down to all the other Courts in the hierarchy. And such a liberal approach is adopted on principle as it is realized that:- "Any appeal or any application, other than an application under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apable of removing injustice and is expected to do so. Guidelines laid down by the Hon'ble Calcutta High Court in the case of Indian Oil Corporation Limited - vs.- CEGAT & Others:- "11. 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 promptly. The object of providing a legal remedy is to repair the damage caused by reason of legal injury. The law of limitation fixes a life span for such legal remedy for the redress of the legal injury so suffered. Time is precious and wasted time would never revisit. During the efflux of time, newer causes would sprout up necessitating newer persons to seek legal remedy by approaching the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the delay was occasioned by the party deliberately to gain time, then the court should lean against acceptance of the explanation. While condoning the delay, the court should not forget the opposite party altogether. It must be borne in mind that he is a loser and he too would have incurred quite large litigation expenses. It would be a salutary guideline that when courts condone the delay due to latches on the part of the applicant, the Court shall compensate the opposite party for his loss". 6. If the above guidelines are applied to the facts of the present case, I find that the assessee has not got any benefit by filing its appeal late before the ld. CIT(Appeals) as well as before the Tribunal. There is also nothing to show that s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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