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2015 (10) TMI 2297 - ITAT MUMBAIReopening of assessment - condonation of delay - Held that:- In the matter of condonation of delay, no doubt lenient view has to be taken while interpreting the sufficient cause of delay however, this does not mean that the litigant has a free license to approach the court on its will. Therefore, in the absence of any satisfactory or cogent explanation, the inordinate delay in filing the CO remains unexplained with sufficient or reasonable cause. Accordingly, we decline to condone the delay of 803 days in filing the CO and consequently the CO filed by the assessee is dismissed being barred by limitation. Alternative plea that this issue can be raised under rule 27 of the ITAT Rules even without filing CO or appeal against the impugned order - Held that:- As per rule 27 of the ITAT Rules, 1963, the respondent even without filing an appeal can support the order of the CIT(A) on any of the grounds which have been decided against the respondent. Thus, the scope of raising a plea against the maintainability of the appeal without filing the appeal is limited under rule 27 of the ITAT Rules. In other words, if the respondent succeeds on the plea raised under rule 27, then the impugned order of the CIT(A) would stand and will have full effect insofar as it is against the revenue. Thus if the plea raised by the assessee is accepted as regards the validity of the assessment order then the effect of the same would be only to the extent that the appeal filed by the revenue will be defeated. - Decided against assessee and revenue both.
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