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2024 (3) TMI 727 - ITAT VISAKHAPATNAMCondonation of delay - assessee preferred an appeal before the CIT (A)-NFAC belatedly with a delay of 895 days - sufficient cause to condone the delay or not? - HELD THAT:- There is no representation on behalf of the assessee to represent the assessee’s case and to explain the sufficient cause to condone the delay caused while filing the appeal before the CIT(A)-NFAC. It is a settled principle that the burden heavily lies on the assessee to explain the sufficient cause which prevented the assessee to file an appeal within the prescribed time limit. As per section 5 of the Limitation Act, 1963, any appeal or any application, may be admitted after the prescribed period, if the appellant or the applicant satisfies the court that he had sufficient cause for not preferring the appeal or making the application within such period. It implies that the delay of each day needs to be justified and there must be sufficient cause for not preferring the appeal which is lacking in the instant case. Hon’ble Supreme Court in the case of Ramlal vs. Rewa Coalfields Ltd.[1961 (5) TMI 54 - SUPREME COURT] has held that 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. Where no negligence, nor inaction, or want of bona fides can be imputed to the appellant, a liberal construction of the provisions has to be made in order to advance substantial justice. In the present case, the assessee took more than two years to file the appeal before the Ld. CIT(A)-NFAC. But, the assessee has not given any plausible reasons before the CIT(A)-NFAC which constitutes a sufficient cause to condone the delay. Considering these facts and circumstances of the case, CIT(A)-NFAC has rightly dismissed the condonation of delay petition filed by the assessee - Appeal filed by the assessee is dismissed.
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