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2015 (6) TMI 280 - ITAT MUMBAICondonation of delay in filing an appeal - Assessment without serving of notice u/s. 143(2) - Disallowance u/s. 80IC - delay of 373 days in filing the appeal - Held that:- No merit in the case of the assessee for condoning the delay. The assessee has deliberately put the blame of negligence or inaction on their tax expert. Even if there was any inaction on their part, the assessee has to explain the delay of each day. Rather otherwise, the law is against the assessee, therefore, the appellant has to suffer for not filing the appeal within the period of limitation, more specifically, when the assessee was not prevented by “sufficient cause”, as the substantive right accrued in favour of the other party cannot be taken away without any reasonable ground. As we have discussed in preceding paras of this order the assessee was assisted by a team of experts/taxation heads/qualified persons, therefore, we find no merit in the claim of the assessee for condoning the delay. Consequently, the application of the assessee having no merit, therefore, dismissed. - Decided against assesse.
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