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2018 (10) TMI 1358 - HC - Income TaxCondonation of delay - reason for delay - bonafide reasons - Held that:- In the instant case, the Revenue has not established any mala fide reasons on the part of the appellant to belatedly file the appeal before the CIT (A). Even in the decision in the case of Vedabai (a) Vijayanatabai Baburao Patel [2001 (7) TMI 117 - SUPREME COURT] held that there is no hard and fast rule, which can be laid down while considering an application for condonation of delay. It was further held that Courts should adopt a pragmatic approach. The Tribunal, while concurring with the view taken by the CIT(A), held that the assessee and its Directors were guilty of negligence. No gross negligence on the part of the appellant especially in the light of the reasons assigned for filing the appeal belatedly, which have not been controverted by the Revenue. Therefore, we are of the considered view that the matter should not be shut down on technicalities and a liberal approach should be taken bearing in mind the reasons assigned by the appellant, as the assessee is a joint venture company controlled by the Government of Tamil Nadu and its DCEO, who is invariably in the cadre of IAS Officer, is being nominated by the Government and he has to take a decision to file an appeal. Delay condoned - Decided in favour of assessee.
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