TMI Blog2024 (4) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... he present appeal the assessee appellant had failed to come forth with any application for condonation elaborating in the backdrop of sufficient reason that would justify condonation of the substantial delay involved in preferring of the captioned appeal, therefore, we decline to condone the same and, thus, without adverting to the merits of the case dismiss appeal of the assessee as barred by limitation. Appeal of the assessee is dismissed - Shri Ravish Sood, Judicial Member And Shri Arun Khodpia, Accountant Member For the Assessee : None For the Revenue : Shri Satya Prakash Sharma, Sr. DR ORDER PER ARUN KHODPIA, AM: The present appeal filed by the assessee is directed against the order passed by the Commissioner of Income-Tax (Appeals), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being not maintainable be dismissed. 4. Per contra, the Ld. Departmental Representative (for short DR ) submitted that as the present appeal not only involved an delay of 68 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. 5. We have given a thoughtful consideration and are of the view that lackadaisical approach on the part of the assessee in not preferring the appeal within the stipulated time period is fortified by the fact that he has not even filed any application seeking condonation of the delay involved in filing of the same. 6. The co-ordinate bench of the Tribunal in the case of M/s. Phoenix Mills Ltd. Vs. Asstt. CIT in ITA No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 should fall within the realm of normal human conduct or normal conduct of a litigant. However, as observed by us hereinabove, as the assessee appellant in the present case had not filed any condonation application explaining the reasons leading to the delay in filing the present appeal, and had adopted a lackadaisical approach, therefore, there can be no reason to condone the delay of 68 days involved in preferring of the captioned ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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