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2023 (11) TMI 188 - ITAT HYDERABADDelay filling appeal against Revision order u/s 263 - delay of 324 days - Fresh order passed by the AO after remand back the case by CIT u/s 263 - assessee submitted that it did not receive proper legal advice - sufficient cause of delay - HELD THAT:- As stated that pursuant to the impugned order, the assessee thought that it would only after disposal of the consequential proceedings, the order u/s 263 has to be challenged, but subsequently, on proper advice, came to know that the impugned order has to be challenged separately. Claiming that it did not receive proper legal advice that that point time, the assessee came forward with this appeal on 19/04/2023 with a delay of 324 days. 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. It is also not in dispute that the assessee was pursuing the consequential order with the aid and advice of professionals only given the volume of the returned income. we are convinced that the assessee wanted to have the best of both the worlds and having tested its luck before the learned Assessing Officer 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. Thus we do not find it proper to condone the delay and the reason stated by the assessee does not constitute sufficient cause for such purpose - Decided against assessee.
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