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2019 (4) TMI 49 - ITAT MUMBAICondonation of delay of 2119 days - Disallowaance under various head for non deduction of TDS - appeal on advice of consultant after almost six years - HELD THAT:- The assessee itself conceded before learned CIT(A) vide letter dated 12.09.2011 to dismiss grounds of appeal concerning these four heads of disallowance of expenses which resulted in dismissal of these grounds of appeal by learned CIT(A) vide appellate order dated 23.09.2011. The assessee has now taken a u-turn almost six years after dismissal of its appeal by learned CIT(A) by filing this appeal before tribunal . There has to be an end to litigation as the other party in whose favour the issue is decided in litigation has also right to enjoy the fruits of litigation. There are certain rights which get vested in the litigant in whose favour the dispute is decided and this vested right cannot be unsettled in an casual manner. In our considered view based on the factual matrix of the case before us and our detailed discussions as contained in this order, no sufficient cause is made out by the assessee to condone delay of 2119 days which translates into delay of almost six years and appeal of the assessee is dismissed on this short ground only. The assessee fails in this appeal.
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