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2017 (2) TMI 1445 - AT - Income TaxCondonation of the delay - inordinate delay of 3389 days - Sufficient cause of delay - HELD THAT:- In this case there has been inordinate delay of about 10 years in filing the appeal. Firstly, the assessee had submitted that it was an inadvertent error. In another affidavit assessee had tried to submit that appeal papers were prepared but were not filed without any reason by the Charted Accountant. The submission is not supported for its veracity or reasoning. Furthermore, there is no rationale in allowing a person to file an appeal after ten years simply because ten years ago also he had thought of filing the appeal. There can be many reasons why a person having thought of filing an appeal may decide not to pursue the matter. Hence the contents of the second submission cannot be treated but as an afterthought. In our considered opinion the delay of 3389 days doesn't deserve to be condoned. Accordingly, we decline to condone the delay.
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