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2015 (8) TMI 847 - AT - Income TaxCondonation of delay of 2403 days- necessary relief against the rejection of his application under section 80G seeked - Held that:- Appellant’s neglect of its own right for a long time in preferring appeals. In such a case, then it cannot be expected from us to inquire into belated and stale claims on the ground of equity. We respectfully follow the decision of Hon’ble Supreme Court in the case of Pundlik Jalam Patil (2008 (11) TMI 611 - SUPREME COURT OF INDIA) wherein it was held that the evidence on record suggests neglect of its own right for a long time in preferring the appeals, then the settled rights cannot be lightly interfered with by condoning inordinate delay without there being any proper explanation of such delay. Secondly, the onus is on the appellant to establish and substantiate the day to day delay of 2403 days. In this case, the appellant has miserably failed to offer any satisfactory explanation for such extraordinary delay of 2403 days. The petition of the appellant is totally silent on this aspect beyond a mere cryptic and standard reply that the appeal documents were handed over to the Counsel’s clerk, the documents were not traceable in the intervening period and thereafter when the documents were finally traced, the appeal was filed. We wonder whether the appellant would have taken a similar stand and the position where there are criminal or other civil proceedings against him. Would he had waited for such a long time to reach out to his Counsel again after handing over the papers initially and waited for his Counsel to file appeal on his behalf. In our considered view, the action or rather inaction on part of the appellant shows clear gross negligence in not taking the necessary steps in filing the subject appeal in time and the same cannot be accepted. In such a case, the appellant has no legal right to expect a liberal approach from us in condoning the delay notwithstanding the merits, if any in the matter.
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