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2016 (3) TMI 1405 - AT - Income TaxCondonation of delay - eligible reasons of delay - delay of 668 days on the part of the assessee in filing the present appeal before the Tribunal - delay of 533 days in filing its appeal before the ld. CIT(Appeals) - HELD THAT:- Assessee has not got any benefit by filing its appeal late before the ld. CIT(Appeals) as well as before the Tribunal. There is also nothing to show that such delay is occasioned deliberately or on account of culpable negligence or on account of malafide. There is also nothing to show that the assessee has resorted to dilatory tactics. Keeping in view all these facts of the case and the guidelines laid down by the Hon’ble Supreme Court in the case of Collector Land Acquisition –vs.- Mst. Katiji & Others [1987 (2) TMI 61 - SUPREME COURT] and by the Hon’ble Jurisdictional High Court in the case of Indian Oil Corporation Limited –vs.- CEGAT & Others [2002 (5) TMI 885 - CALCUTTA HIGH COURT] the delay on the part of the assessee in filing his appeal before the ld. CIT(Appeals) as well as before the Tribunal is required to be condoned in the interest of substantial justice as the same was resulted due to sufficient cause. Appeal of the assessee is allowed
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