1 itxa1051-10 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1051 OF 2010 Madan I. Jain ..Appellant. V/s. DCIT Circle 4(1) Inv. ..Respondent. Mr.Salil Kapoor with Jitendra Singh for the appellant. Mr. Vimal Gupta for the respondent. CORAM : J.P. DEVADHAR AND SMT. R.P.SONDURBALDOTA JJ. DATED : 22ND JUNE, 2011 P.C. :- 1. Heard. Admit on the following question of law :- " Whether the Tribunal is right in law in concluding that there is no sufficient reason for delay in filing the appeal before the Tribunal without appreciating the facts and circumstances of the case ? " 2. By consent, appeal is taken up for final hearing. 3. In the present case, the appeal filed by the assessee before the Tribunal was beyond time by 541 days. The Tribunal had declined 2 itxa1051-10 to condone the delay in filing the appeal on the ground that no sufficient cause has been shown. In our opinion, no fault can be found with the decision of the Tribunal in holding that no sufficient cause has been shown for condoning the delay. However, in the interest of justice, it would be just and proper to condone the delay subject to payment of cost. Accordingly, the delay is condoned subject to payment of costs of Rs.5,000/- to be paid to the Government Treasury within a period of 4 weeks from today. Subject to the payment of costs, the delay in filing the appeal before the ITAT is condoned and the appeal is restored to the file of the ITAT. The ITAT is directed the hear the said appeal on merits and in accordance with the law. 4. The appeal is disposed off accordingly with no order as to costs. (SMT. R.P.SONDURBALDOTA, J.) (J.P. DEVADHAR, J.)