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lenient view on the matter of condonation of delay

 delay of 496 days in filing the appeal condoned

 INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘G’ BENCH 
BEFORE SHRI VIJAY PAL RAO, JM & SHRI RAJENDRA, AM
 ITA No. 5994/Mum/2010 – (Asst Year 2005-06) 

Shri Y P Trivedi
 Vs 
The Jt Commr of Income Tax Range 11(3), Mumbai 

 Dt.of hearing - 3rd July 2012 
Dt of pronouncement - 11th July 2012
PER VIJAY PAL RAO, JM 

            There is a delay of 496 days in filing the present appeal. The assessee has filed an application for condonation of delay as well as affidavit of assessee and his Chartered Accountant Mr Sunil Hirawat explaining the reasons for delay in filing the present appeal.4 We have heard the learned A.R of the assessee as well as the learned DR and considered the relevant material on record for condonation of delay. The learned A.R of the assessee has submitted that after receiving the order of the learned CIT(A) by the Chartered Accountant of the assessee, the same was given to one Shri Shri Balakrishna Mohite, who is maintaining the records of appeal matters for taking the photo copy and sending to the assessee:s office for filing appeal. However, inadvertently the impugned order of CIT(A) got mixed up with the other papers in the office of Chartered Accountant of the assessee and therefore, the appeal could not be filed within the period of limitation. Subsequently, Shri Bakrishna Mohite came across to the impugned order and realise that the appeal against the said order could not be filed. Accordingly, the present appeal was immediately filed after the tracing out of the said order. 

After considering the rival submissions and carefully gone through the affidavit filed by the assessee as well as the affidavit of Shri Sunil Hirawat, CA of the assessee, we note that the facts of the case do not suggest that the assessee has acted in a malafide manner or the reasons explained is only a device to cover an ulterior purpose. It is settled proposition of law that the Court should take a lenient view on the matter of condonation of delay. However, the explanation and the reason for delay must be bonafide and not merely a device to cover an ulterior purpose or an attempt to save limitation in an underhand way. The Court should be liberal in construing the sufficient cause and should lean in favour of such party. 

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