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2023 (3) TMI 1002 - AT - Income TaxCondonation of delay in the Tribunal appeal - assessee for filing this appeal late by 156 days - advise of tax consultant/advocate in another case while filing the appeal against the order passed u/s 153A r.w.s 143(3) - HELD THAT:- We are of the considered view that the advise of tax consultant/advocate in another case while filing the appeal against the order passed u/s 153A r.w.s 143(3) of the Act cannot be a basis for filing the appeal late by 156 days Onus is on the assessee to explain by way of sufficient and plausible cause the delay in filing the appeal. In our humble understanding, the said cause shown by the assessee of the application is not a sufficient and plausible cause for the delay of 156 days in filing the appeal before the Tribunal. We are not hearing appeal against order u/s 153A r.w.s. 143(3) of the Act and it is also not clear that said assessment order was related or pertained to which assessment year. Thus, we safely hold that the cause shown by the assessee is not only insufficient but also implausible cause based irrelevant facts. Therefore, we decline to condone the delay of 156 days in filing the appeal. Admission of new/additional ground of the assessee and restoring the same for adjudication to the file of the AO - The assessee is seeking admission of additional ground and restoration of the same to the file of the AO for examination, verification and adjudication. Therefore, as per the prayer of the assessee itself, these grounds cannot be adjudicated by the Tribunal on the basis of the material available on record as per the prayer of the assessee itself. Admission of additional grounds No.1 to 3 are concerned, neither from the assessment order framed u/s 143(3) of the Act nor from the first appellate order of ld. CIT(A) we are unable to see any action, addition, disallowance or enhancement by the authorities below so far to validly enable the assessee to raise the same before this Tribunal as additional grounds, seeking the restoration of the same to the file of the AO for adjudication. Assessee, by way of raising new/additional ground cannot be allowed to retract or revise its returned income without filing retraction application and revised return of income within prescribed time limit in the garb of irrelevant new/additional grounds, that too in a non-maintainable being time barred appeal, which has been declared by the assessee in the return of income for AY 2013-14 itself and accepted by the AO. Application of the assessee for condonation of delay of 156 days and admission of new/additional grounds No.1 to 4 are dismissed.
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