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TMI Blog2017 (2) TMI 1411X X X X Extracts X X X X X X X X Extracts X X X X ..... ee is in appeal before us. It is also not mentioned the date on which the Finance Manager was relieved from the duty and the reason on which he was not handed over the appeal documents to the assessee for further action. The reasons advanced by the assessee in its condonation petition are very vague and it was too general. The reasons advanced by the assessee cannot be considered as a reasonable one so as to condone the delay of 87 days. The approach of the assessee herein is very casual and requires no sympathy from our end, since he has not shown good and sufficient reasons to condone the delay. - I.T.A.No.1912/Mds./2016 Assessment year : 2012-13 - - - Dated:- 8-2-2017 - Shri Chandra Poojari And Shri Duvvuru RL Reddy, JJ. App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djournment is rejected. 4. Further, there was a delay of 87 days in filing the appeal before this Tribunal. The assessee filed a condoned petition stating that the Finance Manager, who was handling the tax matters, had resigned from the office during the month of February,2016. In this regard, the erstwhile Finance Manager did not hand over the relevant assessment order and other documents to the successor while relieving from the office of the petitioner. According to him, due to this reason, the assessee failed to file the appeal in time before us and caused delay of 87 days in filing the appeal before this Tribunal. As seen from the petition, filed by the assessee, the assessee has not mentioned the name of Finance Manager, who has re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontrol 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. Where no negligence or inaction, or want of bonafides can be imputed to the appellant, a liberal construction of the provisions has to be made in order to advance substantial justice. Seekers of justice must come with clean hands. Accordingly, we are inclined to dismiss the appeal of the assessee as unadmitted. Accordingly, we are inclined to dismiss the appeal of assessee as unadmitted. 5. In the result, the appeal of the assessee is dismissed. Order pronounced on 08th February, 2017, at Chennai. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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