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2019 (5) TMI 298 - AT - Income TaxCondonation of delay of 441 days - valid explanation/reason for the delay - sufficient cause of delay - HELD THAT:- There is absolutely no valid explanation/reason for the delay. In the case of CIT v. Ram Mohan Kabra [1999 (1) TMI 4 - PUNJAB AND HARYANA HIGH COURT] has observed that where the Legislature spells out a period of limitation and provides for power to condone the delay as well, such delay can only be condoned only for sufficient and good reasons supported by cogent and proper evidence. It is a settled principle of law that provisions relating to the specified period of limitation must be applied with their rigor and effective consequences. In this case, delay for filing the appeal late for only a few days was not condoned. In the case of Asstt. CIT vs. Taggas Industries Development Ltd. . [2000 (9) TMI 212 - ITAT CALCUTTA-E] Tribunal, Calcutta Bench, Calcutta, did not condone the delay for filing the appeal late by 13 days because the delay was not due to sufficient cause. Assessee failed to explain that delay in filing the appeals was due to sufficient cause. Ld. CIT(A) correctly dismissed the appeal of assessee by holding it to be time barred. No interference is required in the mater. Appeal of assessee is dismissed.
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