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2016 (3) TMI 1195 - AT - Income TaxCondonation of delay - Non-granting of registration u/s.12AA - Held that:- There is no condonation petition filed by the assessee to condone the delay. However, there was a petition filed by the ld.A.R dated 7th March, 2016 seeking condonation of delay in filing the appeal stating that order of CIT u/s.12AA was received and handed over to the assessee’s counsel Mr.A.Johnson,FCA for further action, and the assessee solely relied on the professional assistance from Chartered Accountant, who had failed to take necessary action in filing the appeal before this Tribunal. Even there is no confirmation from the Chartered Accountant owing the responsibility. In such circumstances, there is no good and sufficient reason to condone the delay. Inordinate delay of 163 days solely attributable to negligence and inaction on the part of the assessee, which could have been avoided by exercise of due care and attention, did not constitute good reason for condonation of delay. Accordingly, by placing reliance on the judgement of Supreme Court in the case of Vedabai Alias Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil And Others reported in [2001 (7) TMI 117 - SUPREME Court] we are declined to admit the appeal. Accordingly, the appeal is dismissed as unadmitted.
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