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2018 (10) TMI 495 - ITAT MUMBAICondone the delay on technical ground - CIT(A) rejected the appeal filed by the assessee on the ground that there is a delay of 285 days in filing the appeal and the assessee has not explained the delay in filing the appeal with sufficient and reasonable cause - Held that:- There is no change in the facts existed at the time of assessment proceedings and at the time of filing appeal before the CIT(A). The only change in facts is that there are divergent statements by way of affidavits from two Chartered Accountants, one in favour of the assessee and one is against the assessee. Except this the assessee has not brought out any records to prove its bonafide attempts made in filing appeal against the order passed by the AO. Had it been the case of the assessee that it has handed over all papers to the professional for filing the appeal, but the professional who had advised the assessee to not to file the appeal. In the absence of any evidence to prove bonafideness of the assessee, merely on the basis of self serving documents, huge delay in filing appeal cannot be condoned. Therefore, the assessee has failed to make out sufficient and reasonable cause for condonation of delay in filing the appeal filed before the CIT(A). Although, the assessee has relied upon various decision in support of its arguments, the facts remain that the term “sufficient cause” is not explained and hence whether to condone the delay or not is purely depends upon the facts and circumstance of each case. Therefore all the case law relied upon by the assessee are considered to be not applicable to the assessee’s case and accordingly not considered. The assessee has failed to make out sufficient and reasonable case before the CIT(A) for condonation of delay in filing of the appeal by 285 days.
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