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2023 (11) TMI 211 - ITAT HYDERABADCondonation of delay in filling appeal - delay of 328 days - appeal against Revision order u/s 263 - Claiming that assessee did not receive proper legal advice at that point of time, the assessee came forward with this appeal with a delay of 328 days - HELD THAT:- The affidavit does not specify when did the assessee approach the counsel and got the advice. There is no reason as to why the assessee sought such an advice at a belated stage. There is no denial of the fact that the consequential order was also passed. On a consideration of all these facts, we are convinced that the assessee wanted to have the best of both the worlds and having tested its luck before the AO in the consequential proceedings and having lost the same, it came back to agitate the legality of the impugned order. Assessee is not an individual, but it is a commercial entity with a battery of legally trained people available for assistance. The pleas available to the individual cannot be taken by the commercial entities with all the legal paraphernalia at their disposal. If a party like assessee is permitted to conduct litigation in this way, we are afraid there would be no end to litigation and it would be against the public policy. In the case of SRK Infracon (India) Pvt. Ltd [2023 (2) TMI 1208 - ITAT HYDERABAD] a Co-ordinate Bench of the Tribunal considered this aspect of assessee filing the appeal with considerable delay, having lost the case in consequential proceedings and held that in such an event, it would not be in the public interest to condone the delay - Appeal of the assessee dismissed.
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