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2012 (10) TMI 605 - HC - Income TaxCondonation of delay in filing appeal - Held that:- No sufficient cause has been shown for condoning the delay of 695 days - explanation so furnished that interpretation of provision of Section 68 is invloved would not fall within the expression “sufficient cause” so as to entitle the assessee for condonation of inordinate delay. Even the appeal filed before the CIT(A) against the assessment order passed by the Assessing Officer was also belated by five months and nineteen days. The assessee has been negligent throughout in pursuing the proceedings - against assessee.
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