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2016 (8) TMI 1242 - AT - Income TaxCondonation of delay - sufficient cause for delay of 1050 days - Held that:- When assessee could file the appeal before ld. CIT(Appeals) having same reason earlier, there was no reason to believe that assessee was prevented by sufficient cause in not filing the appeal before the Tribunal within the period of limitation. Further, in the application for condonation of delay the assessee submitted that when impugned order was received on 30.11.2012, assessee had requested his counsel to file the appeal before Tribunal but the counsel did not file the appeal due to some confusion. It would, therefore, clearly prove that assessee was aware of the fact that after receipt of the impugned order, assessee was required to file appeal before the Tribunal within limitation so as to challenge the rejection of the books of account and application of higher NP rate in appeal before the Tribunal. Contradictory stand is taken in application for condonation of delay. Therefore, there was no reason to believe that assessee was later on prevented by any sufficient cause for not filing the appeal before the Tribunal within the period of limitation. Thus, the explanation given by the assessee does not inspire confidence and would not disclose any sufficient and good reason for explaining the delay in filing appeal before the Tribunal. Assessee failed to explain the delay in filing appeal was due to sufficient cause therefore, appeal of the assessee shall have to be dismissed being time barred. - Decided against assessee.
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