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2017 (2) TMI 1496 - ITAT BANGALORECondonation of delay in filing of the appeal - HELD THAT:- Assessee is a habitual defaulter as she has not filed the appeal in time either before the CIT(Appeals) or before the Tribunal. The appeal before the CIT(Appeals) was late by 564 days which was not duly explained. Having realized that she has filed the appeal late before the CIT(Appeals), she did not make any effort to file the appeal before the Tribunal in time. No fresh evidence is filed with regard to non-filing of appeal by the ld. Authorized Representative. If the Authorised Representative has not discharged his duties in time, it amounts to professional misconduct, for which the assessee ought to have lodged a complaint before the Competent Authority in order to justify his act. But, nothing was done. Therefore, the story propounded by the assessee cannot be believed. Since the assessee is a habitual defaulter, she deserves no concession by the authorities.We are therefore of the view that it is a fit case where the condonation of delay in filing of the appeal can be denied. - Appeal of assessee dismissed.
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