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2023 (7) TMI 1036 - AT - Income TaxCondonation of delay - reason for delay - Addition u/s 68 - HELD THAT:- Hon’ble Courts are unanimous in their approach to propound that whenever the reasons assigned by an applicant for explaining the condonation of delay, then such reasons are to be construed with a justice oriented approach. Hon’ble Supreme Court in the case of N. Balakrisknan Vs. M. Krishnamurtky [1998 (9) TMI 602 - SUPREME COURT] has observed that length of delay does not matter. It is the explanation given by an applicant demonstrating the reasons for such a delay matter for consideration. We have discussed the past history of the assessee before the AO as well as with the ld. CIT(Appeals). The assessee has not prosecuted its litigation either before the AO or before the ld. 1st Appellate Authority. Thus it is not very serious in contesting the issues. A ‘vague application’ (extracted supra) suggest its conduct. It does not contain any reason to show, why this appeal has been delayed by the assessee. It is also pertinent to observe that this conduct of the assessee gives up a feeling that it is just filing the appeal for the sake of filing without submitting any details discharging its onus cast upon by section 68 of the Income Tax Act. In such situation, we do not consider the reasons assigned by the assessee as sufficient reason for filing the appeal beyond the prescribed limit. Accordingly, this appeal is dismissed being time barred. Appeal of the assessee is dismissed.
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