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2013 (12) TMI 245 - AT - Income TaxCondonation of delay - sufficient cause - Held that:- In case a party is found to be negligent, or for want of bonafide on his part in the facts and circumstances of the case, or found to have not acted diligently or remained inactive, there cannot be a justified ground to condone the delay - The application is to be decided only within the parameters laid down by this court in regard to the condonation of delay - If a party has not acted diligently or remained inactive that cannot be treated as sufficient cause for not filing the appeal within the period of limitation - In the instant case the delay was on account of the fact that the impugned order was not forwarded by the Operating Office to the Taxation Department at New Delhi - Decided against assessee.
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