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2015 (4) TMI 549 - HC - Income TaxCondonation of delay - Held that:- Cause shown by the appellant is not at all sufficient to condone the delay. Even there are material contradictions in both the affidavits, which have been filed in support of the application for condonation of delay. The Director of the appellant - company has not given true and correct facts about service of order dated 30.4.2011 and also about the fact that judgment was pronounced in the open court. No affidavit of chartered accountant has been filed that order has been served to him or judgment was not pronounced in the open court. It is well settled that sufficient cause should be construed liberally on facts without any hard and fast rule. No doubt, substantive rights of parties should not be ignored because of delay, but a distinction must be made between delay of few days and inordinate delay causing prejudice to the other side. No premium can be given for utter negligence of the appellant and giving incorrect explanation, in support of the prayer for condonation of delay, the explanation given by the appellant is not at all sufficient to condone the delay. Issue involved in this appeal has already been settled by the Apex Court in the case of CIT v/s. Ghanshyam (HUF) [2009 (7) TMI 12 - SUPREME COURT ] - Decided against assessee.
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