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2022 (3) TMI 1493 - AT - Income TaxCondonation of delay - delay of 651 days to 742 days in filing the appeals before the CIT(A) - HELD THAT:- The sufficient cause within the contemplation of the limitation provision must be a cause which is beyond the control of the party invoking the aid of the provisions. The cause for the delay in filing the appeal, which by due care and attention, could have been avoided, cannot be a sufficient cause within the meaning of the limitation provision. Where no negligence, or inaction, or want of bonafides can be imputed to the assessee, a liberal construction of the provisions has to be made in order to advance substantial justice. Seekers of justice must come with clean hands. The judgment of Anatek Services Pvt. Ltd. [2022 (2) TMI 1308 - BOMBAY HIGH COURT] relied on by the AR will be of no assistance to the assessee on the facts of the instant case. In the case considered by the Hon’ble Bombay High Court, on receipt of penalty orders, the assessee in order to buy peace and end the litigation, had paid penalty amount in full, but later when prosecutions were initiated, the assessee decided to challenge the penalty orders. The facts of the Hon’ble Bombay High Court judgment are totally different from the facts of the instant case. In the instant case, the assessee has not given any reasons in the condonation petition for condoning the delay of 10 months for filing the appeal before the CIT(A) (i.e., from the date of receipt of ITAT’s order). When the assessee does not give any reasons for the delay of 10 months from the date of receipt of the ITAT order, it is only negligence / inaction on the part of the assessee in fulfilling the statutory obligations. Hence, there is no sufficient / reasonable cause for condoning the delay of more than 700 days in filing appeals before the CIT(A) -Appeals filed by the assessee are dismissed.
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