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2017 (3) TMI 1935 - ITAT BANGALORECondonation of delay filing appeal before CIT(A) - assessee filed the appeal before the CIT (Appeals) after a delay of 1460 days - assessee has submitted that this is a case of wrong advise and the assessee filed the appeal against the assessment order after the penalty u/s 271(1)(c) was levied - as submitted that the assessee accepted the addition / disallowance on the condition that no penalty would be levied as the assessee did not want his business effected due to involvement of multiple litigation but as assessee did not challenge the assessment order however subsequently the AO levied the penalty u/s 271(1)(c) HELD THAT:- It is the case of the assessee that since the assessee accepted the proposed addition made by the Assessing Officer with the belief that no penalty u/s 271(1)(c) will be levied by the A.O. Assessee decided not to challenge the assessment order. However, when the Assessing Officer levied the penalty under Section 271(1)(c) of the Act, the assessee challenged its decision and then filed the appeal. This change of decision based on the order passed by the AO u/s 271(1)( c ) cannot be a reasonable explanation for such inordinate delay of 1468 days in filing the appeal. It is a clear case that the assessee decided not to file the appeal against the assessment order till the penalty u/s 271(1)(c) was passed Thus the assessee never wanted to challenge the assessment order and therefore there is no reason/cause which has prevented the assessee from filing the appeal before the CIT (Appeals). The only explanation of the assessee is that the assessee consented to the addition made in the assessment order with the condition that the AO would not levy any penalty however such a condition cannot be imposed on the assessment authorities and therefore it cannot be taken as a reasonable cause for not filing the appeal before the CIT (Appeals). When the assessee was not prevented by any circumstances or reasons which were beyond the control of the assessee to file the appeal then the reason explained by the assessee for such an inordinate delay cannot be considered as prudent or bona fide or reasonable cause for not filing the appeal. The decision in the appeal against the penalty order will not change the character of the reasons explained by the assessee. Accordingly, no interference is called for in the impugned order of the CIT (Appeals) for not condoning the delay. Appeal of assessee dismissed.
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