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2015 (9) TMI 661 - AT - Income TaxCondonation of delay - delay of about 554 days - Held that:- It appears that for the first time the assessee has taken the plea that address mentioned on registered post is wrong or that the letter was sent on wrong address and there was no business at that time as it was closed in 2008. As regards the Plea that there was no business as it was closed in 2008, do not find an iota of evidence in support of this contention. Even otherwise also this contention of the assessee cannot be accepted on the ground that the assessee has never submitted any application before the AO regarding change of address, if any. The above plea taken by the assessee is afterthought. Thus, decline to accept the contention of the assessee. From the records, it is clear that the assessment order alongwith demand notice were sent by registered post on 31/12/2009 (photocopy of receipt from Postal Authorities is available on record). There is no dispute that the registered letter was received back with remarks from the Postal Authorities "refused to receive". Photocopy of envelope is also available on record. Fully agree with these observations of the CIT that there are no sufficient reasons for the inordinate delay in filing the appeal almost after one and half years. It is well settled that the phase "sufficient cause" is not a question of principle, but is a question of fact. Hence, whether to condone the delay or not depends upon the facts and circumstances of each case as "sufficient cause" for condonation of delay depends only on the fact placed by the applicant / appellant before the authority concerned. In the instant case, the facts are crystal clear. There is no evidence on record to show that there was diligence on the part of assessee/appellant. Furthermore, party guilty of negligence can not ask for condonation of inordinate delay of about 554 days in filing the appeal before the CIT(A). - Decided against assessee.
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