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2018 (12) TMI 1678 - HC - Income TaxCondonation of delay - delay in excess of 700 days - HELD THAT:- The relevant facts were not elaborated in such affidavit. In face of such affidavit, we do not think that the delay in excess of 700 days, caused in filing appeal before the Tribunal, even by adopting liberal standards, can be condoned. We cannot loose sight of the contentions of the Counsel for the Assessee that, on the same issue, for the succeeding as well as for the preceding AY, the Assessee had filed appeal before the Tribunal and that issue being covered by the Judgment of the High Court, such appeals were allowed. Therefore, we would not readily accept the fact that the Assessee was not interested in filing appeal in the present year also. However, Assessee must explain the delay properly which, in the present case, has not been done. We would, therefore, enable the Assessee to file Additional Affidavit before the Tribunal, giving further and better particulars of the reasons for the delay. For such purpose, we would remand the proceedings before the Tribunal after setting aside the impugned Judgment. The Assessee would be at liberty to file additional affidavit in support of the request for condonation of delay. Such affidavit may be filed before 31st January, 2019 before the Tribunal. Before closing, we may clarify that merely because in the present case, the Appeal was filed not simultaneously along with Appeal for the Assessment Year 2007-08, would not by itself falsify Assessee's explanation, particularly, the statement that Asseessee's appeal was ready for presentation before the Tribunal. The Tribunal examined all aspects of the Assessee.
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