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2014 (3) TMI 930 - AT - Income TaxCondonation of delay – Delay of 39 days – Held that:- The assessee failed to convince the bench for the delay in filing the appeals belatedly by way of proper explanation/evidence - the law assists those who are vigilant, not those who sleep over their rights - The delay cannot be condoned simply because the assessee’s case is hard and calls for sympathy or merely out of benevolence to the party seeking relief – In granting the indulgence and condoning the delay, it must be proved beyond the shadow of doubt that the assessee was diligent and was not guilty of negligence, whatsoever - Seekers of justice must come with clean hands - as stated in the affidavit, the reasons advanced by the assessee are not supported by any cogent evidence – thus, the condonation of delay cannot be granted – Relying upon Collector, Land Acquisition Vs. Mst. Katiji and Others [1987 (2) TMI 61 - SUPREME Court] - the assessee is not vigilant and also not explained the reasons for delay in filing the appeals with sufficient and good reasons as well as not shown the delay was due to beyond the control of the assessee - the delay could have been avoided by due care and attention of the assessee – Decided against Assessee.
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