Without sufficient cause delay of 902 days in filing appeal cannot be condoned

In the instant case the assessee seems to be quite negligent by not taking the necessary steps for filing the appeal within the time prescribed by the statute .The conduct of the assessee reveals that the assessee takes the condonation of delay provision as granted. The assessee did not care to submit any request for condonation of delay , even when it was brought specifically to his notice at the time of filing of appeal itself.

In granting the indulgence and condoning the delay, it must be proved beyond the shadow of doubt t

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