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2013 (11) TMI 175 - ITAT HYDERABADCondonation of delay in filing appeals – Held that:- Plea of the regarding the delay in filing these appeals is contradictory in nature. Firstly, the assessee has tried to make out a case that the assessee came to know by the CIT(A) only on receipt of complaint filed before the Economic Office Court, Hyderabad on 5.8.2012. Secondly, it was stated that the Managing Director of the assesseecompany is not keeping well and suffering from acute depression, mental instability, hypertension and diabetes. Delay cannot be condoned simply because the assessee's case calls for sympathy or merely out of benevolence to the party seeking relief. In granting the indulgence and condoning the delay, it must be proved beyond the shadow of doubt that the assessee is diligent and was not guilty of negligence whatsoever. A sufficient cause within the contemplation of the Limitation provisions must be a cause which is beyond the control of the party invoking the aid of the provisions. Where no negligence, nor inaction or want of bona-fide can be imputed to the assessee a liberal construction of the provisions has to be made in order to advance substantial justice. Seekers of justice must come with clean hands. The assessee justified the delay only with reference to the doctors' certificates with regard to Managing Director's ill health. In addition to this the assessee filed affidavit stating that the orders were not received. However, the fact that Sri Bathina Veerabhadra Rao continued to be Managing Director, directing the other functions of that post, notwithstanding the sickness claimed to be being suffered by him, shows the falsity or at least, inadequacy of reasonableness in that cause. Further, the evidence produced by the Department shows otherwise. Therefore, it shows that delay was due to the negligence and inaction on the part of the assessee. The assessee could have well avoided the delay by exercising all due care and attention – Sufficient reason was not shown for condonation of delay – Reliance has been placed upon the judgments in the cases s.a. Vedabai Alias Vaijanthibai Baburao Patil vs. Shantaram Baburao Patil [2001 (7) TMI 117 - SUPREME Court] and Ramlal vs. Rewa Coal Fields Ltd.[1961 (5) TMI 54 - SUPREME COURT]- Decided against the Assessee.
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