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TMI Blog2025 (5) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... ment Year 2018-19. 2. Grounds taken by the assessee are reproduced as under: "1. Under the facts and circumstances of the case and in law the Ld.CIT (A) has erred in law and on facts by disallowing the legitimate claim of depreciation of Rs. 17,62,663/- 2. Under the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in conforming an addition of Rs 4,992/- which is a duplication of the disallowance already reflected in the assessee's original return of income. 3. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in dismissing the appeal in limine by not granting us condonation of delay of 100 days. 4. The appellant craves the right to add, amend, modify, alter or delete any o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had already claimed the depreciation in its original return. However, disregarding the same, ld. Assessing Officer assessed the total income without giving effect of depreciation claim. Ld. Assessing Officer also added the contributions to recognized provident fund of Rs. 4,992/- which according to him was not offered to tax by the assessee. However, assessee claimed that it had already given the effect of it in its computation of income filed in the original return. Aggrieved, assessee went in appeal before the ld. CIT(A). 4. While the assessee filed the appeal before the ld. CIT(A), at the same time it pursued the matter by filing an application for rectification u/s.154 in respect of additions made by the ld. Assessing Officer. The said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it on the grounds of delay though he observed that assessee may pursue rectification application u/s.154 for specific computation errors. In the order so passed by ld. CIT(A), there is no discussion on the merits of the case except for reference to section 249(3) which requires "sufficient cause" for condoning the delay in filing the appeal. Aggrieved, assessee is in appeal before the Tribunal. 5. Before us, ld. Counsel for the assessee at the outset prayed for affording one more opportunity to the assessee by restoring the matter back to the file of ld. CIT(A) for meritorious adjudication of the grounds raised at the first appellate stage. He gave an assurance to comply with all the requirements by furnishing necessary details and documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(A) may admit an appeal after expiry of relevant period, if he is satisfied that there was a "sufficient cause" for not presenting it within that period. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Hon'ble High Court as well as before the Hon'ble Supreme Court, then, Hon'ble Court were unanimous in their conclusion that this expression is to be used liberally. 5.2. We may make reference to the following observations of the Hon'ble Supreme Court from the decision in the case of Collector Land Acquisition Vs. Mst. Katiji & Others, 1987 AIR 1353: "1. Ordinarily a litigant does not stand to benefit b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at parties do not resort to dilatory tactics, but seek their remedy promptly. The object of providing a legal remedy is to repair the damage caused by reason of legal injury. Law of limitation fixes a life-span for such legal remedy for the redress of the legal injury so suffered. Time is precious and the wasted time would never revisit. During efflux of time newer causes would sprout up necessitating newer persons to seek legal remedy by approaching the courts. So a life span must be fixed for each remedy. Unending period for launching the remedy may lead to unending uncertainty and consequential anarchy. Law of limitation is thus founded on public policy. It is enshrined in the maxim Interest reipublicae up sit finis litium (it is for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would have incurred quiet a large litigation expenses. It would be a salutary guideline that when courts condone the delay due to laches on the part of the applicant the court shall compensate the opposite party for his loss." 5.4. We do not deem it necessary to re-cite or recapitulate the proposition laid down in other decisions. It is suffice, to say that the Hon'ble Courts are unanimous in their approach to propound that whenever the reasons assigned by an applicant for explaining the delay, then such reasons are to be construed with a justice-oriented approach. 5.5. In light of the above, if we examine the facts then it would reveal that there is a delay of 100 days in filing of the first appeal by the assessee before the ld. CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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