TMI Blog2016 (2) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... was filed and the assessee is praying remedy u/sec154 with a hope that the matter will be solved but the ld.Assessing Officer rejected petition for various reasons observed in his order We as a quasi judicial body draw support from the decision of Supreme Court in the case of Mela Ram Sons [ 1956 (2) TMI 5 - SUPREME COURT ] and we found there is sufficient cause considering the factual circumstances in the interest of justice, we direct the Commissioner of Income Tax (Appeals) to condone the delay and admit the appeal and adjudicate the grounds on merits after giving adequate opportunity of hearing to the assessee. Appeal of the assessee is partly allowed for statistical purpose. - I.T.A. No. 2167/Mds/2015 - - - Dated:- 25-2-2016 - SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER For The Appellant : Shri. S. Sridhar, Advocate For The Respondent : Shri. P. Radhakrishnan, IRS, JCIT. ORDER PER G. PAVAN KUMAR, JUDICIAL MEMBER: The appeal filed by the assessee is directed against order of the Commissioner of Income-tax (Appeals)-1, Chennai in ITA No.149/07-08, Dt. 16.09.2015 for the assessment year 1993-94. 2. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect to the direction of Tribunal in ITA No.694 and 695/2003, dated 07.07.2006. Aggrieved by the above order, the assessee preferred an appeal and raised the grounds before the Commissioner of Income Tax (Appeals) and also filed condonation petition for delay. The ld. AR stated that order dated 31.10.2006 was received and due to reasons beyond the control of the assessee, the appeal was filed on 10.10.2007 with the delay of 309 days. The assessee has submitted the genuine reasons for delay in filing the appeal before the Commissioner of Income Tax (Appeals) as under:- AFFIDAVIT. I, Abdul Razzak Ganj, son of Adam Bhai Ganj, residing at Plot No.145, Ist Street, Sandeep Avenue, Neelangarai, Chennai 600 041, aged about 62 years and residing at Do hereby solemnly and sincerely affirm and state as follows:- I am one of the Directors of the Petitioner Company and am well acquainted with the facts of the case relating to the assessment year 1993-94, competent to swear to this affidavit. I state that the impugned order dated 30-10-2006 was received in our office and immediately it was sent to our legal/accounts department for taking professional consultation to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay of 309 days in filing the above appeal relating to the Assessment Year 1993-94 may be condoned and the decision be rendered on the merits of the grounds of appeal forming part of the statutory Form No.35 in the interest of justice. In the appellate proceedings, the Commissioner of Income Tax (Appeals) after considering the facts and reasons for delay in filing the appeal observed at para 4 of CIT order as under:- I have carefully considered the facts in I issue, the view taken by the AO, the arguments advanced by the Appellant and material on record. The order appealed against is a giving effect order of the Hon'ble ITAT with regard to deduction u/s 80HHC by the AO. The appellant is an existing assessee engaged in the business of export of sea foods and has been claiming deductions u/s 80HHC hitherto. The appellant is also agitating issues arising from the claim and on the method of computations of claims made by it u/s 80HHC in various forums including the Hon'ble High Court. It is no gain saying that the appellant is a established business house enjoying the employment and professional advice of competent professionals including accountants, legal advisors, ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s would sprout up necessitating newer persons to seek legal remedy by approaching the courts. So a life span must be fixed for each remedy. Unending period for laundering the remedy may lead to unending uncertainty and consequential anarchy. Law of limitation is thus founded on public policy. It is enshrined in the maxim interest reipublicae up sit f inis litium ( it is for the general welfare that a period be put to litigation). Rules of limitation are not meant to destroy the right of the parties. They are meant to see that parties do not resort to dilatory tactics but seek their remedy promptly. The idea is that every legal remedy must be kept alive for a legislatively fixed period of time. 12. A court knows that refusal to condone delay would result in foreclosing a suitor from putting forth his cause. There is no presumption that delay in approaching the court is always deliberate. This Court has held that the words 'sufficient cause' under section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice vide Shakuntala Devi Jain V. Kuntal Kumari, AIR 1969 SC 575 and State of West Bengal V. the Administrator, Howah Munica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n under any of the provisions of Order XXI of the Code of Civil Procedure, 1908, may be admitted after the prescribed period if the appellant or the applicant satisfies the court that he had sufficient cause for not preferring the appeal or making the application within such period. ( Page 473) 3. Every day's delay must be explained does not mean that pedantic approach should be made. Why not every hour's delay, every second's delay? The doctrine must be applied in a rational, common sense and pragmatic manner. 4. When substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have vested right in injustice being done because of a nondeliberate delay. 5. There is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account of malafides. A litigant does not stand to benefit by resorting to delay. In f act, he runs serious risk. 6. It must be grasped that the judiciary is respected not on account of its power to legalize injustice on technical grounds but because it is capable of removin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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