Anitha Agarwal , Hyderabad vs Deputy Commissioner Of Income Tax ... on 8 June, 2023
In that decision, this Court has held that the delay of 285 days in preferring
the appeal could not be condoned. It was held that the condonation of
delay was not justified on facts and evidence of the case. As rightly pointed
out that the Rules of limitation are based on principles of sound public
policy and principles of equity. Though there is no presumption that the
delay is occasioned deliberately or on account of culpable negligence, if
the admitted facts in that case are taken note of, there is no doubt that the
delay on the part of the appellant is deliberate and the appellant is clearly
guilty of culpable negligence. Such negligent attitude of the appellant was
not taken care to preserve the right of appeal and having been slept over
for more than 558 days and not explained the delay without any
reasonable doubt, the appellant cannot avail sympathy or discretion of this
Court". (emphasis supplied)
5.6 It is also a settled position of law that the delay is unexcusable unless
sufficient cause is shown.