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2019 (5) TMI 317 - AT - Income TaxCondonation of delay - delay of 175 days - Sufficient cause for delay - HELD THAT:- The delay is not of a few days but of 175 days. Besides, 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. Assessee failed to explain that delay in filing the appeals was due to sufficient cause. CIT(A) correctly dismissed the appeal of assessee by holding them to be time barred. No interference is required in the matter. Appeals of assessee are dismissed.
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