2016 (8) TMI 1531

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....ation of delay which is supported by the Affidavit of the assessee. 3. I have heard the arguments of ld. AR as well as ld. DR on condonation of delay and carefully perused the application as well as the contents of the Affidavit explaining the cause of delay in filing the appeals. It has been stated that the impugned order was received on 20.5.2015. Since the assessee is basically agriculturist and was busy in looking after the agriculture activity on field and also concentrating on the Board Examination of his child. Accordingly, the assessee was required to stay back at Hassan to facilitate and ensure the child education for the extra classes at school, hence could not seek the professional advice on the next course of action. Thus it ....

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.... purpose such as fetches on the part of litigant or an attempt to save limitation in an under hand way. Therefore, litigant does not get free license to approach Court at its will but has to explain the reasonable cause for delay in filing the appeals. In the case on hand, the assessee has explained that he is busy in looking after the agriculture activity as well as was concentrating the Board Examination of his child. Therefore after receiving the order on 20.5.2015, he could not file the appeal within the time period of limitation provided under the Act. As far as the reasons explained for monitoring the agriculture activity is concerned it is pertinent to note that the assessee is doing the business of coffee commission agent in the nam....