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2017 (8) TMI 1610 - AT - Income TaxCondonation of delay in filing appeal to ITAT - reason for delay in filing the appeal before the Tribunal - delay in filing the appeal by 28 days - sufficient cause for the delay - HELD THAT:- There is absolutely no valid explanation or reason for delay in filing the appeal before the Tribunal. The assessee admittedly did not comply with statutory notices issued to him at assessment stage. Therefore, A.O. in the absence of assessee framed practically ex-parte assessment order. Though assessee appeared before Ld. CIT(A) but he did not substantiate any of the grounds of appeal. No evidences have been filed despite giving sufficient opportunities though Shri Trilok Dhir, C.A. appeared before the Ld. CIT(A). Therefore, it is difficult to believe that he was not knowing as to how the appeal has to be filed before the Tribunal. Further, the conduct of the assessee shows that he has not taken any effective steps either before the A.O. or before the Ld. CIT(A) to substantiate any of the grounds before the authorities below It is difficult to believe that he was not knowing as to how the appeal has to be filed before the Tribunal. The conduct of the assessee shows that he has not taken any effective steps either before the A.O. or before the CIT(A) to substantiate any of the grounds before the authorities below. The assessee had been negligent from the very beginning of the scrutiny assessment and as such the explanation of assessee cannot be accepted. Even, it is not disclosed in the application as to who was the Counsel engaged by the Assessee for filing the appeal before the Tribunal and why he was engaged when he was not practicing before the ITAT. The application of assessee for condonation of delay is without disclosing any sufficient cause. It is well settled law that the delay can only be condoned only for sufficient and good reasons supported by cogent and proper evidence. The explanation of assessee is vague and without any substance. Thus, hold that assessee failed to explain delay in filing the appeal was due to sufficient cause. Therefore, reject the application for condonation of delay and dismiss the appeal of assessee in limine being time barred.
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