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2012 (12) TMI 701 - AT - Income TaxDelay in filing appeal - disallowance of foreign travel expenses and levy of penalty u/s 271(1)(c) - Held that:- The assessee seems to be quite negligent by not taking the necessary steps for filing the appeal within the time prescribed by the statute. The conduct of the assessee reveals that the assessee takes the condonation of delay provision as granted. The assessee did not care to submit any request for condonation of delay, even when it was brought specifically to his notice at the time of filing of appeal itself. As decided in the case of Ramlal v. Rewa Coalfields Ltd. [1961 (5) TMI 54 - SUPREME COURT] the cause for the delay in filing the appeal, which by due care and attention, could have been avoided, cannot be a sufficient cause within the meaning of the limitation provision. The rule of limitation also contains a rule of justice, especially where a person chooses not to take up requisite legal remedies for an inordinate length of time and without reasonable cause, the Tribunal should apply the rule of limitation. Seekers of justice must come with clean hands. In the instant case, no reasonable cause is found for condoning the delay for a period of more than 902 days after the impugned order was served upon the delay. As the appeal is barred by limitation, it deserves to be rejected on this ground alone - against assessee.
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