9911796707
TMI Blog2024 (2) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 30.12.2016 for the assessment year 2009-10. The assessee company has assailed the impugned order on the following grounds of appeal: "1) In the facts and circumstances of the case, the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi has erred in dismissing the appeal on the grounds of non-compliance without considering written submissions filed before Hon'ble Commissioner of Income-tax (Appeals)-2 Raipur during physical hearing. 2) In the facts and circumstances of the case Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi has erred in confirming re-assessment proceedings initiated under section 147 of the Income-tax Act, 1961 on the basis of "change of opinion". ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 of the Act dated 30.12.2016 after making the aforesaid addition determined the income of the assessee company at Rs. 4,08,23,870/-. 4. Aggrieved the assessee company carried the matter in appeal before the CIT(Appeals) but without success. 5. The assessee company being aggrieved with the order of the CIT(Appeals) has carried the matter in appeal before us. 6. Shri S.R. Rao, Ld. Authorized Representative (for short 'AR') for the assessee at the threshold of hearing of the appeal submitted that the present appeal involves a delay of 161 days. Elaborating the reasons leading to the delay, the Ld. AR submitted that though the Ld. CIT(Appeals)/NFAC had dismissed the appeal vide his order dated 21.03.2022, but the assessee appellant remained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. That in the facts and circumstances of the case it is humbly prayed that the Hon'ble Tribunal may be pleased to condone the delay and admit the appeal in the interest of justice. 7. An affidavit in support of application is being filed." It was, thus, submitted by the Ld. AR that as the delay of 161 days involved in filing of the present appeal had occasioned due to boanfide reasons which were beyond the control of the assessee, therefore, the same be condoned. 7. Per contra, the Ld. Departmental Representative (for short 'DR') had vehemently objected to the seeking of condonation of the inordinate delay involved in filing of the present appeal by the assessee appellant. 8. On a careful perusal of the facts leading to the delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heer carelessness, then, the discretion of the court in such cases would normally tilt against the applicant. Reverting to the facts of the present case, we have already examined the reasons that had led to the inordinate delay, which has not been explained by the assessee to have occasioned due to bonafide reasons. As observed by us hereinabove, as there was no justifiable reason for the assessee company to file the appeal before us involving a delay of 161 days, therefore, there appears to be no reason to adopt a liberal view and condone the delay therein involved. 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 par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls 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, we observe that though there is an inordinate delay of 161 days which cannot be simply condoned on the basis of the unsubstantiated claim of the assessee that the same had occasioned for the reason that it had remained unaware about the order of the CIT(Appeals) which was passed on 21.03.2022. 12. As observed by the Hon'ble Supreme Court in the case of Ramlal, Motilal and Chotelal Vs. Rewa Coalfields Ltd. AIR (1962) 361 (SC) that seeker of justice must come with clean hands, therefore, now when in the present appeal the assessee appellant had failed to come forth with any good and suffi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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