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TMI Blog2018 (10) TMI 1715X X X X Extracts X X X X X X X X Extracts X X X X ..... er grounds of appeals raised before us. - Both the appeals of the assessee are dismissed as unadmitted. - I.T.A. No. 415/Coch/2018, I.T.A. No. 414/Coch/2018 - - - Dated:- 30-10-2018 - S/SHRI CHANDRA POOJARI, AM GEORGE GEORGE K., JM For the Assessee : Ms. Bindu, Adv. For the Revenue : Smt. A.S. Bindhu, DR ORDER Per CHANDRA POOJARI, AM: These two appeals filed by different assesses are directed against different orders of the CIT(A), Trivandrum dated and pertain to the assessment year 2014-15. 2. Since the issues are common in these two appeals, they were clubbed together, heard together and are being disposed of by this common order. 3. The assessees have ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant will put to irreparable injury and hardship, if the delay of 139 days in filing the Appeal is not condoned . 5. Further, in both the cases, the assessees have not explained the sickness of the Secretaries by any concrete evidence, like medical certificate. The petitions filed by the assessees are very casual and of general nature. We are not able to comprehend how both the Secretaries of the Societies are suffering from same health problems at the same time and for same duration. In the absence of any proper explanation for condoning the delay, we are not in a position to condone this delay. The Supreme Court in the case of Collector Land Acquisition vs. Mst. Katigi (167 ITR 471) held that when substantial justice a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... official duties. In the absence of these details, the delay cannot be condoned simply because 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 assessee was diligent and was not guilty of negligence whosoever. 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 Supreme Court in the case of Ramlal vs. Rewa Coalfields Ltd. AIR 1962 SC 361 held that the cause for the delay in filing the appeal which by due care and attention could have been avoided cannot be sufficient ..... X X X X Extracts X X X X X X X X Extracts X X X X
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