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2019 (1) TMI 1896 - ITAT BANGALORECondonation of delay - delay of 898 days and and 883 days in filing the appeal - reasonable cause - HELD THAT:- In the case on hand, the factual matrix, in our view, clearly establishes that the delay was due to the negligence and inaction on the part of the assessee, which could have been avoided by the assessee if he had exercised due care and attention. Therefore in our opinion, in the factual matrix of this case there exists no sufficient and reasonable cause for the inordinate delay in filing the appeals for Assessment Years 2009-10 to 2010-11 by the assessee. We have considered the factual matrix of this case to reach the finding that there existed no sufficient and reasonable cause for the inordinate delay of 898 days and 883 days in filing the appeals for Assessment Years 2009-10 and 2010-11 as the assessee has also not been able to establish that he was prevented by sufficient causes beyond his control from filing these appeals on time. In this view of the matter, we are of the opinion that, in the case on hand, the cause of substantial justice would not be served by condoning the inordinate delay in filing these appeals for which reasonable or sufficient cause has not been established. We accordingly reject these petitions for condonation of delay for Assessment Years 2009-10 and 2010-11.
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