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2023 (9) TMI 617 - DELHI HIGH COURTDelay of 968 days in approaching the Tribunal - Disallowance of hiring charges - Tax Deducted at Source (TDS) had not been deducted by the appellant/assessee while paying the charges for hiring equipment and machinery - AO noticed that although summons were issued u/s 133(6) to the sundry creditors, none of them responded to the same - HELD THAT:- Having regard to the overall sense that the AO had, which was that this was not a genuine transaction, in our view, if the appellant/assessee was aggrieved by the conclusions reached in the matter, it should have acted with alacrity, and not slept over its right. As noted above, there was a failure on the part of the appellant/assessee to institute an appeal even after it discovered the order passed by the CIT(A) in the second round, i.e., the order dated 01.012.2015. It took nearly three (3) months to approach the Tribunal. We are of the opinion that no interference is called for with the order of the Tribunal.
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