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2021 (11) TMI 563 - ITAT BANGALORECondonation of delay - 353 days in filing the appeal before the Tribunal - proof of eligible reasons for delay - Revision u/s 263 by CIT on Treatment to income derived from the sale of timbers - HELD THAT:- Assessee did not explain the reason for delay in filing the appeal before this Tribunal on account of medical reason as there is no supporting document to say that the assessee fell sick. Secondly, the assessee submitted that it failed to bring to the notice of the Auditor who had been attending the tax matters of assessee also did not inform the assessee of the need to file appeal before the Tribunal. Even here, the assessee has not mentioned the name of the auditor who attended before the Pr. CIT during the course of proceedings u/s. 263 of the Act. Also as stated there was a marriage in the family during the time when it received the impugned order of Pr. CIT. Even here, the assessee has not mentioned which family member's marriage was held during this period. Each and every information is not disclosed by the assessee - In our opinion, the assessee has not explained the reason for delay in filing the appeal before this Tribunal sufficiently and there was inordinate delay in filing the appeal. Law assists those who are vigilant, not those who sleep over their rights. The delay cannot be condoned simply because the assessee's case is hard and calls for sympathy or merely out of benevolence to the party seeking relief. In granting the indulgence and condoning the delay it must be proved beyond the shadow of doubt that the appellant was diligent and was not guilty of negligence whatsoever. The sufficient cause within the contemplation of the limitation provision must be a cause which is beyond the control of the party invoking the aid of the provisions. The cause for the delay in filing the appeal which by due care and attention could have been avoided cannot be a sufficient cause within the meaning of the limitation provision.. In the present case, the reasons for delay in filing the appeal is not sufficiently explained by the assessee and it shows that the delay was due to negligence and inaction on the part of assessee which cannot be condoned. - Decided against assessee.
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