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2018 (2) TMI 2106 - AT - Income TaxCondonation of delay - delay of 246 days in filing the subject appeals - HELD THAT:- We find that as per the confirmation received from the Department of posts dated 18.1.2014, the order of the Ld. CIT(A) was delivered to the assessee on 5.3.2013. The assessee has not been able to controvert the said factual position as emanating from the records. Further, the averments made in the condonation application and the affidavit so filed in support thereof are self-contradictory and nowhere support, the case of the assessee company. In its condonation application, the assessee has stated that a copy of the order was received on 18.12.2013 and thereafter the certified copy was received on 30.12.2013. However, in the subsequent affidavit dated 20.10.2015, the Director of the assessee company is still maintaining the position that they have still not received the order passed by the Ld. CIT(A), Ajmer. It is clear that the order passed by the Ld. CIT(A) on 21.2.2013 has been served on the assessee on 5.3.2013 and the appeal has been filed on 6.1.2014. There is no further explanation submitted and reasonable cause shown by the assessee to explain the inordinate delay of 246 days of filing the subject appeals from date of service of the order on the assessee company. We are of the view that the submissions of the assessee company are merely self-serving statements, the veracity of which are established otherwise but also there is an inordinate delay of 246 days in filing the subject appeals. The assessee in its averments has not made out any case that there was reasonable cause which being beyond the control of the assessee, prevented it from filing the appeals in time before the Tribunal. The delay cannot be condoned merely because the assessee's case calls for sympathy or merely out of benevolence. The delay was due to the negligence and inaction on the part of the assessee, which could have been avoided by the assessee if it had exercised due care and attention. Therefore in our opinion, in the factual matrix of this case, there exists no sufficient and reasonable cause for the inordinate delay of 246 days in filing the subject appeals. In coming to this finding, we draw support from the decisions of the Hon'ble Supreme Court in the case of MST Katiji [1987 (2) TMI 61 - SUPREME COURT] Vedabai alias Vaijayanatabai Baburao Patil [2001 (7) TMI 117 - SUPREME COURT], and Ganga Sahai Ram Swaroop [2004 (7) TMI 78 - ALLAHABAD HIGH COURT]. Thus cause of substantial justice would not be served by condoning the inordinate delay of 246 days in filing these appeals for which no cogent reasons have been given.
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