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2013 (2) TMI 346 - HC - Income TaxCondonation of delay - Period of limitation – Delay of 1 year 8 months 25 days in filling of appeal before Tribunal - Assessee argued that expert person to whom he had assigned the work for filing appeals did not file them in time as he was busy in March ending work – Sickness of assessee’s mother Held that:- The courts view applications relating to lawyer's lapses more leniently than applications relating to litigant's lapses. If the appeals could not be filed in time on account of expert's failure to attend the case, the appellants could not faulted. The sickness of mother was also a contributing factor as the assessee was engaged in attending her as she had come to Ahmedabad to stay in his house. In the circumstances, it was not the case that the assessee was guilty of indolence on his part or responsible for whiling away the time. As decided in case of Perumon Bhagvathy Devaswom (2008 (7) TMI 836 - SUPREME COURT) that sufficient cause should be understood in pragmatic and practical manner. The cause shown by the assessee was genuine and bonafide. The explanation given by him constituted a sufficient cause and the Tribunal ought to have condoned the delay, instead of adopting a pedantic approach – In favour of assessee
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