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2014 (4) TMI 1024 - HC - CustomsBar of Limitation - Condonation of delay of 823 days - Filing of appeal – Sufficiency of reason - Negligent conduct of Assessee - Held that:- Firstly, except for the reason that Accounts Executive left the job, there is no other reason furnished - Even according to assessee, he left the job during January 2013, whereas the order was passed by the Tribunal on 23.06.2011 - Therefore, this could have been hardly taken as an explanation for the inordinate delay - The affidavit is bereft of particulars, the date on which the order passed by Tribunal was served on assessee has not been furnished, which appears to be deliberate - Therefore, it is hold that the explanation offered is wholly unacceptable and assessee were grossly negligent and their plea lacks bonafide - Unless the assessee was able to establish that the assessee was prevented from approaching this Court within the time due to reasons beyond their control or for bonafide reason, there is no reason to exercise discretion in the matter - Therefore, taking note of the conduct of assessee, prayer made for condonation of delay is rejected – Decided against assesse.
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