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TMI Blog2025 (5) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Income Tax Appellate Tribunal, Indore Bench Indore in I.T.A.No.247-248/Indore/2023, whereby the appeals preferred by the appellant assailing the assessment orders of assessment years 2010-2011 and 2012-2013 were dismissed being time barred. 2. Heard Shri G.N. Purohit, learned Senior Counsel with Ms. Uma Parashar and Shri Harpreet Singh Gupta, learned counsel for the respondent on the question of admission. 3. Learned Senior Counsel appearing on behalf of the appellant submits that the appellant Company had submitted its return of income for the assessment year 2010-2011 and 2012-2013 on 12.10.2010 and 30.09.2012 respectively and the assessment orders were passed on 18.03.2013 and 25.03.2015. The appellants preferred two separate a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations were filed before the ITAT on the ground that appellant promptly handed over the documents to the counsel and the professional expert grossly failed to take action for which the appellant Company should not be penalized. He further submits that by the impugned order dated 23.01.2024, ITAT, Indore Bench, Indore refused to condone the delay and consequently dismissed the appeals as time barred. Hence, the present appeal has been preferred. 6. Shri Purohit, learned Senior Advocate vehemently argued that Shri Ashwini Rinva Advocate filed the income tax appeal before the Commissioner of Income Tax, Bhopal, but due to his non appearance, the appeals were decided ex parte and dismissed on 31.12.2015. He further submits that the appeal orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficient cause' as appearing in Section 5 of Limitation Act should receive liberal construction, when the delay is not on account of any dilatory tactics, want of bonafides, deliberate inaction or negligence on the part of the appellant, in order to advance substantial justice. The word 'sufficient cause' for not making the application within the period of limitation should be understood and applied in a reasonable, pragmatic, practical and liberal manner, depending upon the facts and circumstances of the case. 8. By referring the above judgments, learned Senior Counsel submitted that the delay was caused by the professional and his affidavit was also submitted before ITAT, Indore, wherein he accepted that copies of the orders p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed as time barred being four days beyond time and under those circumstances, the Supreme Court held that sufficient cause was shown by authorities for not approaching in time and delay ought to have been condoned, whereas in the present matter, the delay was of 6-7 years. Similarly, in the matter of Manoharan (supra), the application for extension of time for payment of court fee was not allowed and consequently, suit was dismissed and appeal preferred against that order was dismissed being barred by limitation and under these circumstances, Supreme Court held that evidence on record established that the appellant could not pay court fee due to financial difficulty, because of which his suit got rejected and therefore, appellant is able to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tisfied with reasons assigned by appellant. The Allahabad High Court in the matter of Yogendra Ram Tripathi (supra) has condoned the delay occurred in filing the restoration application for recall of order causing the delay of three years. The explanation offered by petitioner therein that his sister had fallen ill, who expressed her last will to get her treated at Varanasi and therefore, the petitioner therein for treatment of her sister had gone to Varanasi and ultimately his sister died and in the meantime, the case was dismissed and he could not file the restoration application. The reasons offered in that case was on humanitarian ground, whereas in the present appeal, the case is preferred by a private limited company and therefore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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