TMI Blog2018 (8) TMI 2136X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee s case calls for sympathy or merely out of benevolence. For the exercise of discretion in condoning the delay, it must be established beyond the shadow of doubt that the assessee was diligent and was not guilty of negligence on its part. Sufficient cause as contemplated in the limitation provisions must be a cause which is beyond the control of the assessee. In the case on hand, the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered and we find that the factual matrix different therein and it was a case lapse on the part of the consultant. In this view of the matter, we are of the view that, in the case on hand, the cause of substantial justice would not be served by condoning the inordinate delay of 246 days in filing these appeals for which no cogent reasons have been given. No substantial question of law - Hon& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of delay explained by the assessee. ii) Whether the ld. ITAT was justified under law while relying on complaint settled reply no. 111117-03284 which is hearsay document which inadmissible in evidence and ignoring the prayer as well as affidavit of the assessee company in support of non-receipt of the CIT(A) order dated 21.02.2013. iii) Whether the ld. ITAT was justified under law while not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondoned merely because the assessee s case calls for sympathy or merely out of benevolence. For the exercise of discretion in condoning the delay, it must be established beyond the shadow of doubt that the assessee was diligent and was not guilty of negligence on its part. Sufficient cause as contemplated in the limitation provisions must be a cause which is beyond the control of the assessee. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the factual matrix different therein and it was a case lapse on the part of the consultant. In this view of the matter, we are of the view that, in the case on hand, the cause of substantial justice would not be served by condoning the inordinate delay of 246 days in filing these appeals for which no cogent reasons have been given. We accordingly reject these petitions for condonation of de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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