TMI Blog2024 (1) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... lved. Also, the fact that the assessee firm was duly assisted by a chartered accountant; therein further fortifies my conviction that the claim of the assessee that it had remained oblivion of the order of the CIT(Appeals) is further disproved. Also, we may observe at this juncture that the law of limitation has to be construed strictly as it has an effect of vesting on one and taking away the right from the other party. The delay in filing of an appeal cannot be condoned in a mechanical or a routine manner since that would undoubtedly jeopardize the legislative intent behind Section 5 of the Limitation Act. The expression sufficient cause will always have relevancy to reasonableness. The action which can be condoned by the court shou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come tax return u/s 143(1) based on certain inputs from tax audit report of the assessee in respect of the disallowance of Rs. 19,84,415.00 on account of delay in making the payment towards the employee's contribution for Provident fund/ESI. 1.2. That Ld. CIT(A) did not appreciate the fact that the impugned amount of Rs. 19,84,41500 were duly paid before the due date of section 139(1). 2. That other ground shall be pressed at the time of hearing. 2. Succinctly stated, the assessee firm had e-filed its return of income for A.Y.2019-20 on 30.09.2019, declaring an income of Rs. 14,66,150/-. The A.O/CPC, Bengaluru vide intimation issued u/s. 143(1) of the Act, dated 06.03.2020 disallowed the assessee s claim for deduction of delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom his mind to bring the same to the notice of the partners of the assessee firm. Carrying his contention further, the Ld. AR submitted that it was only when Shri Bhuwaneshwar Prasad Sahu (supra) had further brought the aforesaid order of the CIT(Appeals) on 29.09.2021 to the notice of his chartered account, viz. Shri Ajay Agrawal that he was informed that the appeal of the assessee firm had been dismissed by the CIT(Appeals), Raipur. The Ld. AR further submitted that as the order of the CIT(Appeals) was dropped in the e-mail account, viz., bpsahu_1974@rediffmail.com i.e. e-mail account that was generated by his accountant Shri Amitabh Paul and the partners of the assessee firm had no access to the same, thus, it was for the said bonafid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, viz. Shri Amitabh Paul. As the reason given by the assessee firm regarding the inordinate delay involved in filing of the present appeal does not inspire any confidence, and in fact reveals a lackadaisical conduct of the partners of the assessee firm, therefore, the same cannot be summarily accepted on the very face of it. Considering the callous and lackadaisical conduct of the partners of the assessee firm who ought to have remained vigilant about their income tax matter, I am unable to persuade myself to concur with the claim of the Ld. AR that the delay in filing of the appeal had occasioned for bona fide reasons. 10. The co-ordinate bench of the Tribunal in the case of M/s. Phoenix Mills Ltd. Vs. Asstt. CIT in ITA No.6240/MUM/200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 acting in defiance of law, therefore, there can be no reason to allow its application and condone the substantial delay of 690 days involved in preferring of the captioned appeal. 12. Also, I may herein draw support from a Third Member decision of a coordinate Bench of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor, Land Acquisition Vs. Mst. Katiji and Others (supra), the same being distinguishable on facts as against those involved in the captioned appeal before me, thus, would not assist its case. The Hon'ble Apex Court, stressing upon considering of a sufficient cause by the Courts, while deciding as to whether the delay involved in the filing of the appeal merits to be condoned, had observed that the said term 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 which is the life purpose of existence of the institution of courts. At the same time, the Hon'ble Apex Court had, while observing that the courts should do even-handed justice on m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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