2017 (2) TMI 1411

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.... by : Shri Shiva Srinivas, JCIT D.R ORDER Chandra Poojari,   This appeal of the assessee are directed against the draft Assessment order dated 28.01.2016 for A.Y 2012-13, consequent to the directions of the Dispute Resolution Panel-2 (DRP), Bangalore, dated 30.03.2015 u/s. 143(3) r.w.s.144C(1) of the Act. 2. The assessee has raised the following grounds for our adjudication. ....

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....erate and given adjournment. In our opinion, the reasons given by the assessee on today for seeking adjournment was same as given in on 18.10.2016, 08.12.2016 and 25.01.2017. In our opinion, the assessee is not serious in prosecuting this appeal. Hence, the adjournment is rejected. 4. Further, there was a delay of 87 days in filing the appeal before this Tribunal. The assessee filed a condoned ....

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....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 ou....

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....r. The sufficient cause within the contemplation of the limitation provisions must be a cause which is beyond the control 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 bona....