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TMI Blog2022 (11) TMI 1426X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by 339 days. The assessee has filed an "affidavit" explaining the reasons leading to the delay. On a perusal of the affidavit, I find that there is no genuine cause leading to the substantial delay in filing of the appeal. The Ld. Authorized Representative (for short 'AR') for the assessee also could not come forth with any plausible explanation as regards the inordinate delay involved in preferring of the present appeal. It was claim of the Ld. AR that the delay involved in filing of the appeal had occasioned, for the reason that the assessee's regular counsel was not well versed as regards the procedure involved in filing of the present appeal. However, the lackadaisical conduct of the assessee can safely, or in fact inescapably be gat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee has not given any genuine reasons for the delay in filing of the present appeal either in affidavit filed before us; or in the course of the hearing of the appeal. In fact, if we condone the inordinate delay involved in the present case where the assessee had consistently adopted a non-cooperative attitude and had been evading participation in the proceedings before the lower appellate authority, then, it would send a wrong message and would lay down a wrong precedent for the times to come. I am of a strong conviction that as the assessee had on account of his callous conduct and a habitual lackadaisical approach delayed the filing of the present appeal by a substantial period of 339 days, therefore, the application filed by him s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dize the legislative intent behind Section 5 of the Limitation Act. 6. I may herein observe that in the case of State of West Bengal Vs. Administrator, Howrah 1972 AIR SC 749, the Hon'ble Apex Court had held that the expression "sufficient cause" should receive a liberal construction so as to advance substantial justice, particularly when there is no motive behind the delay. The expression "sufficient cause" will always have relevancy to reasonableness. The action which can be condoned by the court should fall within the realm of normal human conduct or normal conduct of a litigant. However, as observed by me hereinabove, as the assessee appellant in the present case is habitually acting in defiance of law, therefore, there can be no reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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