TMI Blog2024 (2) TMI 1191X X X X Extracts X X X X X X X X Extracts X X X X ..... ards the reasons leading to the said delay, therefore, there appears to be no reason to adopt a liberal view and condone the same. Also, we may observe at this juncture that the law of limitation has to be construed strictly as it has an effect of vesting with one and taking away the right from the other party. The delay in filing of the appeals 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 should fall within the realm of normal human conduct or normal conduct of a litigant. However, as observed by us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts and circumstances of the case and in law, the ld. CIT has erred in applying Section 115BBE. 3. That the assessee craves leave to add, urge, alter, modify and withdraw any ground/grounds before or at the time of hearing of the appeal. 2. Succinctly stated, the assessee (HUF) had e-filed his return of income for the A.Y. 2017-18 on 30.03.2018, declaring an income of Rs. 4,61,600/-. Thereafter, the case of the assessee was selected for scrutiny assessment u/s. 143(2) of the Act. 3. During the course of the assessment proceedings, as the assessee failed to substantiate the source of the cash deposits of Rs. 14,90,000/- made in Specified Bank Notes (SBN) during demonetization period in his bank account, therefore, the A.O held the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has carried the matter in appeal before us. 6. At the threshold, we find that the present appeal involves a delay of 206 days. On a perusal of the record, we find that the assessee has not filed any application seeking condonation of the delay involved in filing of the appeal. Shri Sunil Kumar Agrawal, Ld. Authorized Representative (for short AR ) for the assessee on being confronted with the said fact, could not rebut the same. 7. Per contra, the Ld. Departmental Representative (for short DR ) submitted that as the present appeal not only involved an inordinate delay of 206 days but also, no application seeking condonation of the same had been filed, therefore, the same did not merit acceptance and was liable to be dismissed. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be construed strictly as it has an effect of vesting with one and taking away the right from the other party. The delay in filing of the appeals 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. 10. We 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
