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2016 (7) TMI 1653 - ITAT MUMBAIAction of the CIT(A) in dismissing its appeal by holding that the same was barred by limitation - Penalty u/s 271(1)(c) - As mentioned appeal was barred by 361 days and that the assessee had not filed any condonation petition/affidavit in this respect but till date no remedial action has been taken by the assessee - HELD THAT:- From the pleadings of the assessee it clearly reveals that in fact the assessee was not aggrieved by the quantum additions rather the assessee was aggrieved on account of levy of penalty that is way the assessee had chosen not to file the appeal against the quantum additions. If on a subsequent occasion some senior counsel advised the assessee to file the appeal, that cannot be a sufficient cause for condonation of delay. We are surprised rather shocked to see that the concerned Chartered Accountant has deposed in the affidavit that he was getting feelers from the AO that the AO would not levy penalty if the assessee would not contest the quantum additions and that it was he who advised the assessee not to file the appeal, even, after receipt of notice regarding the initiation of penalty the proceedings under section 271(1)(c) of the Act. He also deposed before the Ld. CIT(A) in his affidavit that the appeal was not filed because of his advice and that the delay may be condoned. We feel it difficult to digest that such an advice may be given to an assessee by a Chartered Accountant and then that Chartered Accountant could affirm that he in fact has given such a wrong advice to the assessee by way of deposition in an affidavit. Whatsoever might have been advice of the Chartered Accountant of the assessee, firstly the assessee in fact was not aggrieved by the order under section 143(3) but of the penalty order under section 271(1)(c); secondly the assessee has not shown sufficient cause for condonation of delay in filing the appeal before the Ld. CIT(A), hence, there is no infirmity in the order of the Ld. CIT(A) in rejecting the application for condonation of delay. Even no application for condonation of delay has been filed before this Tribunal. No reasons/circumstances for filing the appeal with a delay of 361 days has been explained before us. It seems that the assessee again failed to take advice from his senior counsel even after dismissal of his appeal for the same reason by the Ld. CIT(A). Hence, appeal before this Tribunal is barred by limitation. In view of this, neither we find any reason to interfere with the order of the Ld. CIT(A) in dismissing the appeal before him being barred by limitation nor we find any reason or sufficient cause to condone the delay in filing the appeal before this Tribunal. Hence, the appeal of the assessee is dismissed in both courts.
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