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2019 (6) TMI 91 - ITAT MUMBAICondonation of delay - Failure to explain delay in filing this appeal late by 364 days beyond time stipulated u/s 253(3) with sufficient cause - Disallowance of bad debts, Legal & Financial Charges and Depreciation claimed - best judgment assessment - ex-parte order by Tribunal - HELD THAT:- The notice which was sent to the assessee by tribunal on 14.02.2019 vide registered A.D. to the registered address has returned un-served with remark “left premises‟. The said envelop is placed in file. The assessee has not furnished new address with the Registry of the tribunal as is required under Rule 9A of the Income-Tax (Appellate Tribunal) Rules, 1963, as no revised form No. 36 has been filed by the assessee. Thus, we have observed that the assessee is consistently adopting a casual approach in dealing with the appeal filed with the tribunal. The litigant has to be vigilant to its rights and duties under law. There has to be a plausible and sufficient cause for seeking condonation of delay in filing appeal late beyond time prescribed under statute, which we found lacking in this appeal as the assessee could not explain substantial delay of 364 days in filing this appeal late. The delay in filing appeal in instant case is as much 364 days which by no standards is a small delay and since assessee had failed to explain delay in filing this appeal late by 364 days beyond time stipulated u/s 253(3) with sufficient cause, we dismiss the condonation of delay application filed by the assessee. Even on merits we have observed that the assessee has with respect to all the three claims of deduction of expenditure which stood disallowed by the AO and added to income vide best judgment assessment which later stood confirmed by learned CIT(A), had not filed any details and justifications with respect to these claim of deduction of expenditure with respect to all the three issues before AO as well as before Ld. CIT(A). Even before us none appeared on behalf of the assessee when the appeal was called for hearing and no details as well justifications of claiming these expenses as deduction for computing income of the assessee for impugned assessment year are filed. The assessee has also not filed paper book containing evidences with tribunal to justify its claim of deduction of aforesaid expenses. Under these circumstances there is no reason and justification for us to interfere with well reasoned appellate order passed by Ld. CIT(A) as there is a failure on the part of the assessee to give details and justification for its claim of deduction with respect to all the issues - decided against assessee
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