9911796707
TMI Blog2024 (3) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... 143(3) of Act by the Assistant Commissioner of Income Tax, 4(1), Raipur, (In short 'The AO') dated 26.12.2019. 2. The grounds of appeal raised by the assessee are as under: 1. "That the CIT(A) has erred in facts as well as in law, in confirming the action of the Id AO of not allowing the exemption u/s. 54F of Rs. 2,81,82,802/- claimed by the assessee." 2. "The appellant craves leave, to add, urge, alter, modify or withdraw any ground/s before or at the time of hearing." 3. Concisely stated, the Assessee HUF filed its return of income electronically on 28.03.2018, declaring total income of Rs. 47,51,730/-. The case of the assessee was subsequently selected for limited scrutiny through "CASS" for following reasons: i. Deduction / Exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of delay, Ld. AR also submitted copies of prescription from doctor's a/w lab tests reports of the assessee dated 21.07.2023 and 15.11.2022. It was the contention of Ld. AR that the Karta of the assessee HUF is an elderly person of 72 years of age, who was also unwell and, therefore, the appellate document send by the counsel of the assessee could not be signed and submitted in time therefore, the delay caused was unintentional and without any mala-fides. With such submissions Ld. AR prayed that the delay in the case of assessee may please be condoned. 8. When the contentions of the Ld. AR seeking condonation of delay are confronted to Ld. Sr. DR, in response, Ld. Sr. DR opposed to the condonation sought, he submitted that appeal filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns and medical lab reports have been submitted before us along with the application for condonation of delay. It is further argued that due to old age of Karta and unwellness, he could not sign the documents of appeal in time, but the prescriptions submitted before us are not indicating any serious ailments they are for general tests to be undergone by the Karta of the assessee HUF. Ld. AR squarely failed to brought to our attention to any such illness to substantiate the reasonableness in submission of the appeal before the tribunal. The prescription and lab reports submitted before us are dated in November 2022 i.e., 7 months prior to the date of filing of appeal on 06.06.2023 and the other prescription dated 05.07.2023 a/w lab reports da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0, had held that where an application for condonation of delay has been moved bonafide, then, the Court would normally condone the delay, but where the delay has not been explained at all and in fact there is an unexplained and inordinate delay coupled with negligence or sheer carelessness, then, the 5 Jaspal Singh Hora (HUF) Vs. ITO, Ward-2(1), Raipur ITA No. 183/RPR/2022 discretion of the court in such cases would normally tilt against the applicant. Reverting to the facts of the present case, as observed by us hereinabove, as the assessee had not only remained negligent regarding the process of law and had filed the appeal before us after 17 days but had also failed to come forth with any plausible explanation as regards the reasons lead ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs and Farm Equipment 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." 14. Also, 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
