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2014 (7) TMI 548 - AT - Income TaxCondonation of delay – Delay of 567 days – Revision u/s 263 of the Act – Revision order misplaced by accountant - Held that:- The assessee has stated that its Accountant Mr. J. Devaraj is in-charge of tapals and usually receives letters from various government departments - there is nothing on record to show that the said Mr. J. Devaraj has misplaced any other communication received from any other government department during the said long period of more than 1-1/2 years - It looks as if the revision order alone was misplaced by the Mr. J. Devaraj - all the legitimate doubts are still remaining open and not at all clarified or cleared by the assessee - an assessee usually does not derive any advantage by not filing an appeal in time and the case of condoning the delay in filing an appeal should always be considered very sympathetically and in all fairness - it is also equally important to see that the assessee was reasonably diligent in matters relating to filing of appeal - The delay must be reasonably explained - the assessee has not explained the reasons for delay in a convincing and satisfactory manner before the Tribunal - When the Tribunal is not at all satisfied on the reasons submitted by the assessee for the delay caused in filing the appeal, it is not permissible in law to condone the delay only on the ground of fairness – thus, the delay of 567 days cannot be condoned in filing the appeal – Decided against Assessee.
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