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2017 (4) TMI 1242 - ITAT MUMBAICondonation of delay - Held that:- There is no thumb rule that the delay in all cases is to be condoned. However, “Acceptability of the explanation is the only criteria”. Sometimes the delay of the shortest range may be uncondonable due to want of acceptable explanation whereas in certain other cases, delay of a long range can be condoned as the explanation thereof is satisfactory. But when there is reasonable ground to think that the delay was occasioned by the party deliberately to gain time, then the court should lean against acceptance of the explanation. In the facts of the present case, the assessee has woken up from his slumber after a huge delay of 300 days and it has not been shown that all possible steps to file the appeal before the Tribunal were taken and the delay in filing the appeal was not because of any factors which were “beyond the control of assessee”. Thus we are not at all convinced with the casual and cavalier approach of the assessee in pursuing the legal remedy of approaching the Appellate Tribunal by way of filing appeal.
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