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2013 (9) TMI 835 - RAJASTHAN HIGH COURTCondonation of delay - In explaining the delay in filing the appeals before the learned Tribunal, the appellant stated that it had entrusted its Chartered Accountant Shri K.C.Mundra to do so, but “due to some exigencies coupled with developed differences”, the appeals were not filed by him in time and eventually, its Management had to take decision for taking away the files from him and for engaging another counsel locally at Delhi. - Held that:- Not only, the statements made in the application before the learned Tribunal purportedly seeking to explain the delay are vague, those, as has been rightly observed by the learned Tribunal, do not disclose any cause whatsoever cognizable in law for condoning the same. The departure from these statements in the memorandum of appeal, in our comprehension, has an adverse impact on the veracity and authenticity of the explanation as well. Further, the purported explanation that “due to some exigencies coupled with developed differences', the appeals were not filed by the Chartered Accountant in time is not only vague but it also is suggestive of the continual knowledge of the appellant of the intervening developments. The enormous delay of one year and four months thus logically has been as a consequence of its deliberate inaction, negligence and laches, though being aware of the period of limitation for preferring the appeals - Thus, without even analyzing the plea that its Chartered Accountant entrusted with the responsibility of preferring the appeals was or was not its agent, we are constrained to hold that the appellant did fail to offer any cause far less sufficient cause to condone the delay - Decided against assessee.
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