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2018 (8) TMI 2135 - RAJASTHAN HIGH COURTCondonation of delay - inordinate delay of 246 days in filling appeal - HELD THAT:- The delay cannot be condoned 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 the case on hand, the factual matrix, in our view, clearly establishes that the delay was due to the negligence and inaction on the part of the assessee, which could have been avoided by the assessee if it had exercised due care and attention. Therefore, in our opinion, in the factual matrix of this case, there exists no sufficient and reasonable cause for the inordinate delay of 246 days in filing the subject appeals. In coming to this finding, we draw support from the decisions of the Hon’ble Supreme Court in the case of MST Katiji [987 (2) TMI 61 - SUPREME COURT], Vedabai alias Vaijayanatabai Baburao Patil [2001 (7) TMI 117 - SUPREME COURT], and Ganga Sahai Ram Swaroop [2004 (7) TMI 78 - ALLAHABAD HIGH COURT] The Coordinate Bench decision in case of Oracle India cited by the assessee has been duly considered 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
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