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2013 (8) TMI 176 - AT - Income TaxCondonation of delay - Addition on account of unproved sundry creditors - during the pendency of appeal assessee has taken additional ground against the dismissal of appeal by the CIT(A) being barred by limitation - Held that:- It may be observed that in the authorities relied upon by the assessee, it has been held that the delay may be condoned by the courts when the same is non deliberate and when there is no gross negligence, inaction or want of due diligence or bona fide on the part of the assessee or his representative, but the case in hand, as observed is of gross negligence, inaction, want of due diligence and even no bona fides are attributable on the conduct of the assessee and as such the facts of the present case are quite distinguishable and the law cited by the assessee is not applicable in the present case. Rather the law otherwise is against the assessee as assessee has to suffer for not filing appeal within the period of limitation when it was not prevented from any sufficient cause, as the substantive right accrued in favour of the other party cannot be taken away without any reasonable ground. CIT(A) has rightly dismissed the application for condonation of delay and thereby appeal of the assessee being barred by limitation. The finding of the learned CIT(A) in respect of the matter is hereby upheld. Since the order of the CIT(A) on limitation point upheld it is not necessary to adjudicate on other issue on merit as the same is rendered academic - appeal of the assessee is hereby dismissed.
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