TMI Blog2017 (8) TMI 1610X X X X Extracts X X X X X X X X Extracts X X X X ..... sufficient opportunities though Shri Trilok Dhir, C.A. appeared before the Ld. CIT(A). Therefore, it is difficult to believe that he was not knowing as to how the appeal has to be filed before the Tribunal. Further, the conduct of the assessee shows that he has not taken any effective steps either before the A.O. or before the Ld. CIT(A) to substantiate any of the grounds before the authorities below It is difficult to believe that he was not knowing as to how the appeal has to be filed before the Tribunal. The conduct of the assessee shows that he has not taken any effective steps either before the A.O. or before the CIT(A) to substantiate any of the grounds before the authorities below. The assessee had been negligent from the very beg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of the assessee was selected for scrutiny assessment. The A.O. issued various notices to the assessee for finalisation of assessment. However, the statutory notices were not attended and have not been complied with. The assessee did not availed even the final opportunity. Therefore, on the basis of the material on record, the assessment was completed by the A.O. by disallowing certain expenses and making addition. The Ld. CIT(A) noted that though the assessee s Representative appeared before him but failed to submit any documentary evidence with regard to substantiate his claim to dispute the various additions. The Ld. CIT(A) has given various opportunities to the assessee but no evidence have been filed in respect of any of the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their rigour and effective consequences. In this case, delay for filing the appeal late for only a few days was not condoned. In the case of Asstt. CIT v. Taggas Industries Development Ltd. [2002] 80 ITD 21 (Cal.), (Tribu.), Calcutta Bench, Calcutta, did not condone the delay for filing the appeal late by 13 days because the delay was not due to sufficient cause. 7. Considering the facts of the case in the light of above decisions, it is clear that there is absolutely no valid explanation or reason for delay in filing the appeal before the Tribunal. The assessee admittedly did not comply with statutory notices issued to him at assessment stage. Therefore, A.O. in the absence of assessee framed practically ex-parte assessment order. Thoug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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