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2013 (9) TMI 565 - AT - Income TaxCondonation of Delay - CIT(A) rejected the appeal on the ground of delay - appellant contended that appeal was filed before the AO by mistake, that mistake came to its notice when it contacted office of the FAA, that once mistake was noticed assessee requested the AO to transfer it to the FAA, that dealy in filing appeal was because of bona fide belief that appeal has been filed before the right forum, that FAA should have condoned the delay, that a liberal view should be take - Held that:- An assessee who claimed that it had won the case at the level of the Hon'ble Apex Court or was successful before the ITAT, cannot be treated an ignorant assessee - the assessee was aware that the CBDT has issued instruction with regard to stay of demand - Assessee, a corporate-assessee, filing returns of income of lacs of Rupees and assisted by highly qualified professionals cannot take shadow of umbrella of ignorance of the provisions of law - It was also not the case of the assessee that it was guided by the wrong advice of the professional or it took time to consult professionals - An individual of a small place and an ISO 9001-2000-company cannot be equated, while considering the condonation of delay. - Decided against the assessee.
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