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2019 (10) TMI 240 - AT - Income TaxCondonation of delay - Delay of 477 days - sufficient cause of delay - charge on C.A. for not filing the appeal before the Tribunal - HELD THAT:- It is not in dispute that assessee received the impugned order dated 28.11.2016 on 15.12.2016. The Ld. CIT(A) passed the ex- parte Order in the absence of Counsel for Assessee and allowed the appeal of assessee partly. These facts, therefore, clearly show that Shri Trilok Bansal, C.A. did not appear before the Ld. CIT(A) for prosecuting the appeal. Therefore, there was no reason for assessee to believe the same Counsel for filing of the appeal before the Tribunal. The entire facts have been manipulated and fabricated by assessee to put blame on Shri Trilok Bansal, C.A. for not filing the appeal before the Tribunal. It may be noted here that assessee has deposited the Tribunal fees for filing of the appeal only on 02.06.2018 as per the challan filed on record, which would show that assessee never acted bonafidely to take steps to file appeal within the period of limitation before the Tribunal. Assessee failed to explain that delay in filing the appeal was due to sufficient cause. No reason to condone the delay in filing the appeal before the Tribunal. The appeal of assessee is accordingly dismissed being time barred.
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