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2016 (4) TMI 1270 - ITAT CHANDIGARHDelay in filing appeal - condonation of delay - Penalty u/s 271(1)(c) - Held that:- The assessee could not brought on record any evidence or reasons to demonstrate that she was prevented by inevitable circumstances or there was a sufficient cause for not filing the appeal in time, which is late by 613 days. It is a settled principle of law that provisions relating to specified period of limitation must be applied with their rigour and effective consequences. In the instant case, we are not satisfied that there had been diligence on the part of the assessee and she was guilty of negligence whatsoever. In our opinion, party guilty of negligence cannot ask for condonation of delay of about 613 days in filing the appeal before the Tribunal. Thus, considering the entire facts and circumstances of the present case, we are of the opinion that it is not a fit case where inordinate delay of 613 days in filing the appeal should be condoned. Accordingly, we decline to condone the delay in filing the appeal and, as such, the appeal is dismissed. At this stage, we may also add here that we do not think it necessary to discuss the merits of the case. Appeal dismissed.
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