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2024 (2) TMI 1191 - AT - Income TaxCondonation of delay - delay of 206 days - assessee had not moved any condonation application explaining the reasons - HELD THAT:- Though there is a substantial delay of 206 days involved in filing of the appeal, but the assessee had not moved any condonation application explaining the reasons leading to same. As observed by us hereinabove, as the assessee had not only remained negligent regarding the process of law and had filed the appeal before us after 206 days but had also failed to come forth with any explanation as regards the reasons leading to the said delay, therefore, there appears to be no reason to adopt a liberal view and condone the same. Also, we may observe at this juncture that the law of limitation has to be construed strictly as it has an effect of vesting with one and taking away the right from the other party. The delay in filing of the appeals cannot be condoned in a mechanical or a routine manner since that would undoubtedly jeopardize the legislative intent behind Section 5 of the Limitation Act. The expression “sufficient cause” will always have relevancy to reasonableness. The action which can be condoned by the court should fall within the realm of normal human conduct or normal conduct of a litigant. However, as observed by us hereinabove, as the assessee appellant in the present case had not filed any condonation application explaining the reasons leading to the delay in filing the present appeal, and had adopted a lackadaisical approach, therefore, there can be no reason to condone the delay of 206 days involved in preferring of the captioned appeal. We observe that though there is an inordinate delay of 206 days involved in filing of the present appeal but the assessee had not filed any application seeking condonation of delay and this kind of conduct should be deprecated. Decided against assessee.
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