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2023 (2) TMI 1208 - ITAT HYDERABADCondonation of delay in filling appeal - delay of 988 days - appeal against Revision order u/s 263 - HELD THAT:- If we look into the reasons, it is clear that the explanation given is that the staff of the assessee had not noticed the order sent by email to the assessee. Further, it was submitted that the Assessing Officer has also passed an ex-parte order without considering the paper book submitted before the PCIT. It was submitted by the assessee that the AO has sent a reminder in respect of payment of tax arrears and then only the assessee learnt about the non-filing of the appeal before the PCIT. No such evidence / document had been filed before us. Law requires the assessee to be vigilant and careful in prosecuting its rights under the Act. In the present case, as pointed out by the ld. DR that the revisional order was passed on 28.02.2019 and thereafter, AO after issuing notice had issued the order giving effect u/s 143(3) r.w.s 263 on 31.12.2019. Almost 10 months have passed between passing of the revisional order and consequential order passed by the AO, yet the assessee has chosen not to proceed against the order of PCIT. Assessee appeal dismissed.
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