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2013 (10) TMI 645 - ITAT HYDERABADCondonation of Delay – Held that:- The retrospective amendment has forced the assessee to file these appeals with delay - Explanation 3C to section 43B was introduced by the Finance Act 2006 which becomes operative with effect from 1.4.2006 - The assessee must have filed the appeal within the reasonable time from 1st April 2006. Even after the amendment, the assessee has not filed the appeals within the reasonable time - The reason for delay in filing the appeal after the said amendment is not explained by the assessee - There is distinction between inordinate delay and delay of few days - there was inordinate delay in filing the appeals - the consideration of prejudice to the other side will be a relevant factor so the case calls for a more cautious approach but in the case of few days delay, no such consideration may arise and such a case deserves a liberal approach - No hard and fast rule can be laid down in this regard - There was no bona-fide reasons to condone the delay - The reasons given by the assessee is nothing but negligence and inaction on the part of the assessee which cannot be condoned - The assessee could have very well avoided the delay by the exercise of due care and attention - there exists no sufficient and good reasons for such an inordinate delay – Decided against Assessees.
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