TMI Blog2024 (2) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... have made necessary arrangements for both prosecuting the matter before the first appellate authority and thereafter filing the appeal against the latter s order well within the prescribed time period contemplated in law. As observed the callous and irresponsible conduct of the assessee society is not only discernible from the inordinate delay involved in filing of the present appeal but also, its conduct in the course of the proceedings before the CIT(Appeals), wherein it had adopted an evasive approach and had on no occasion despite having been put to notice about the hearing of the appeal had put up an appearance before the said appellate authority. Apropos, the claim of the assessee that as it is working in the rural areas with a skeletal staff who were not computer literate, unable to approve the said reason advanced by the assessee society in its attempt to explain the inordinate delay involved in filing of the present appeal. As all the assessees without any exception are expected to be vigilant and comply with the statutory obligations cast upon them within the prescribed time period, therefore, the mere fact that the assessee society suffered from a locational disadvant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ession 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 assessee appellant in the present case had acted in defiance of law, therefore, there can be no reason to allow its application and condone the substantial delay of 493 days involved in preferring of the captioned appeal. Delay of 493 days cannot be simply condoned on the basis of the hollow claim of the assessee that the same had occasioned for the multi facet reasons given. Also, as observed by the Hon ble Supreme Court in the case of Ramlal, Motilal and Chotelal Vs. Rewa Coalfields Ltd. [ 1961 (5) TMI 54 - SUPREME COURT] that seeker of justice must come with clean hands, therefore, now when in the present appeal before us the assessee appellant had failed to come forth with any good and sufficient reason that would justify condonation of the inordinate delay of 493 days involved in preferr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (vi) The entire afore said additions can be explained with the help of the following chart: The assessing officer had added Rs 2,79,470/ again on A/C of TDS debited to Paddy account whereas the assessee society had already added the same in computation of total income hence the same may be deleted. 2. That the CIT(A) has erred in completing the appellate proceedings without giving reasonable and sufficient opportunity of being heard to the appellant, which is against the principle of natural justice. 3. The appellant craves leave to add, urge, alter, modify and withdraw any ground/grounds before or at the time of hearing of the appeal. 3. Before proceeding any further, I may herein observe that all the appeals filed by the assessee appellant involves a delay, as under (as per details filed by the Ld. AR): Sl. No. Name of the society Appeal No. Date CIT order Due date Current Delay 1. Gramin Sewa Sahakari Samiti Maryadit, Kurud 323/RPR/2023 29-Dec-2022 27-Feb-2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 495 13. Gramin Sewa Sahakari Samiti Maryadit, Doma 335/RPR/2023 27-Apr-2022 26-Jun-2022 3-Nov-2023 495 14. Gramin Sewa Sahakari Samiti Maryadit, Bhakhara 336/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 15. Gramin Sewa Sahakari Samiti Maryadit, Bhakhara 337/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 16. Gramin Sewa Sahakari Samiti Maryadit, Bhakara 338/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 17. Gramin Sewa Sahakari Samiti Maryadit, Bhakara 339/RPR/2023 11- Mar-2022 10-Mar-2022 3-Nov-2023 542 18. Gramin Sewa Sahakari Samiti Maryadit Doner 340/RPR/2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on it as regards proving the genuineness of the transactions/additions made by the A.O. After so concluding, the CIT(Appeals) proceeded with and disposed off the appeal on the basis of facts and material available on record. Referring to the fact that though the assessee society on the basis of its multi-facet grounds of appeal had raised certain contentions before him, which however, were not supported by any corroborative evidence/ information, the CIT(Appeals) dismissed the appeal. For the sake of clarity, the relevant observations of the CIT(Appeals) are culled out as under: 4. Findings and Decision : In this case, the assessment order u/s. 143(3) of the I.T. Act of the Act has been passed by the AO on 12.02.2016 and the date of service of the order as per the appeal Memo in Form No.35 filed by the appellant is mentioned as 26.02.2016. The appellant has filed the appeal on 22.03.2016, which is within the prescribed period. 4.1 The appellant had not filed his written submission with his Form 35. Therefore, it was given multiple opportunities to file written submission. The notices were issued electronically through the ITBA, but the appellant has failed to co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see to avail opportunity once more. No reasons whatsoever have been assigned by the learned ITAT and learned Tribunal has not at all observed anything on merits of the order passed by the learned CIT(A). Nothing is observed whether assessee was prevented from appearing before the learned CIT(A)and / or there were any justifiable reasons for the assessee not to appear before the learned CIT(A). The impugned order passed by the learned Tribunal is non speaking and unreasoned order. The manner in which, the learned Tribunal has disposed of the appeal is not at all appreciable and same cannot be sustained. Without any cogent reasons and / or justifiable reasons, the matters cannot be remitted casually and lightly. Merely by observing that that we consider it expedient in the larger interest of justice , a well reasoned order passed by the learned CIT(A) could not have been set aside in such a manner and the matter cannot be restored to the file by the learned CIT(A). Thus, the impugned order passed by the learned Tribunal can be said to be suffering from vice of arbitrariness, unreasonableness and therefore, interference of this Court is called for. It is true that normally High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reby quashed and set aside and the orders passed by the AO as well as learned CIT(A) are restored. All the appeals are allowed accordingly. No costs. 4.5 The decision of the Hon'ble High Court of Mumbai in the case of M/s Chemipol v/s. Union of India [Central Excise Appeal No.62 of 2009] clearly states, that every court judicial body or authority, which has a duty to decide a matter between two parties, inherently possesses the power to dismiss the case in default. For the sake of reference, the relevant extract of the judicial pronouncement rendered by the Hon'ble High Court of Mumbai quoting decision of Hon'ble Supreme Court in case of Nandramdas Dwarkadas, AIR 1958 MP 260, is reproduced below : Now the Act does not give any power of dismissal. But it is axiomatic that no court or tribunal is supposed to continue a proceeding before it when the party who has moved it has not appeared nor cared to remain present. The dismissal, therefore, is an inherent power which every tribunal possesses. 4.6 The principle that every court that is to decide on a matter of dispute, inherently possesses the power to dismiss the case for default, has been upheld by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee is non-cooperative, it can naturally be safely concluded that the assessee did not want to adduce evidence as it would expose falsity and non genuineness. 4.11 In view of the facts and legal position discussed above, it is presumed that appellant is not interested in pursuing the appeal and not having any documents, explanation and evidence in support of grounds of appeal raised and thus has not discharged the onus to prove the genuineness of the transactions/ addition made by the AO. It is seen that no written submission filed till date. In view of the lack of prosecution by the appellant, I proceed to decide the appeal on the basis of facts and material available on record. 5. I have carefully gone through the order u/s. 143(3) of the Act, grounds of appeal, the statement of facts as well as the relevant provisions of law. The appellant has filed multiple grounds of appeals but the details furnished by the appellant with the Form 35 does not provide any further information or corroborating evidences. 6 In view of the above clear position of law and respectfully relying upon the judgments of Hon'ble High Courts as above, this issue is dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T(Appeals) in majority of the cases was dropped in the e-mail account of the respective assessee, it was incomprehensible that as to how the assessee could claimed that it had remained unaware of the said order despite lapse of substantial time period. Apart from that, it was submitted by the Ld. DR that the conduct of the assessee society could also safely be gathered from the fact that even otherwise, in the course of the proceedings before the CIT(Appeals), it had despite sufficient opportunity failed to put up an appearance before him, as a result whereof, the latter was constrained to dispose off the appeal by way of an ex-parte order. 11. I have thoughtfully considered the contentions advanced by the ld. authorized representatives of both the parties as regards the condonation of the delay involved in filing of the present appeal. Admittedly, it is a matter of fact borne from record that there is an inordinate delay of 493 days involved in filing of the present appeal. Although the claim of the Ld. AR that the delay of 493 days involved in filing of the present appeal had occasioned, inter alia, for the reason that Shri Rakesh Khandelwal, Chartered Accountant who was looki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee society had claimed that the same had occasioned due to the demise of its earlier chartered accountant, viz., Shri Rakesh Khandelwal (supra). As Shri Rakesh Khandelwal, Chartered Accountant had unfortunately expired in the month of April, 2021, therefore, his sad demise by no stretch of imagination would justify the filing of the substantially delayed present appeal by the assessee society on 03.11.2023 against the stipulated time period which had lapsed way back on 28.06.2022. Although I cannot remain oblivion of the fact that the death of the assessee s counsel who was earlier looking after its income-tax matters justifiably explain some delay/non-compliances which may have surfaced on account of the matter/case having remained unattended for some period, but it is incomprehensible that as to how the sad demise of the counsel in the month of April, 2021 would justify the inordinate delay of 1 years (approx.) involved in filing of the present appeal that was filed on 03.11.2023, i.e., after 2 years from the date of said unfortunate event. I, say so, for the reason that as in the present case, the assessee had filed the appeal on 03.11.2023 i.e. two and half years from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly with the statutory obligations cast upon them within the prescribed time period, therefore, the mere fact that the assessee society suffered from a locational disadvantages or that its staff was not computer savvy, cannot be pressed into service for justifying the substantial delay of 493 days involved in filing of the present appeal. Also, the claim of the assessee society that there was no proper access to internet in the rural area where it was based would also not come to its rescue. Based on my aforesaid observations, I am of the view that not only the lackadaisical approach adopted by the assessee society in substantially delaying the filing of the present appeal by an inordinate period but also its non-cooperative attitude and sheer carelessness in the course of the proceedings before the CIT(Appeals) wherein it had despite being well informed evaded participation in the course of the proceedings before him, therein, irrefutably evidence the fact that the substantial delay involved in filing of the appeal was not backed by any bona fide reasons, but a careless approach on its part, which it had tried to justify on the basis of its multifacet contentions that have not legs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Jt. CIT Vs. Tractors and Farm Equipments Ltd. (2007) 104 ITD 149 (Chennai), wherein a fine distinction was drawn between normal delay and inordinate delay. It was held as under: A distinction must be made between a case where the delay is inordinate and a case where the delay is of a few days. Whereas in the former case the consideration of prejudice to the other side will be a relevant factor so the case calls for a more cautious approach, but in the latter case no such consideration may arise and such a case deserves a liberal approach. In the present case before me, the delay of 493 days cannot be simply condoned on the basis of the hollow claim of the assessee that the same had occasioned for the multi facet reasons, viz. (i) that as the earlier chartered accountant of the assessee society, viz. Shri Rakesh Khandelwal who was looking after the matter before the CIT(Appeals) had unfortunately expired in the month of April, 2021, therefore, its case for the said reason had, thereafter, remained unattended; (ii) that the assessee society is based in a rural area; (iii) that the staff of the assessee society which was working under the Government supervision and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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