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TMI Blog2019 (6) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... this appeal as the assessee could not explain substantial delay of 364 days in filing this appeal late. The delay in filing appeal in instant case is as much 364 days which by no standards is a small delay and since assessee had failed to explain delay in filing this appeal late by 364 days beyond time stipulated u/s 253(3) with sufficient cause, we dismiss the condonation of delay application filed by the assessee. Even on merits we have observed that the assessee has with respect to all the three claims of deduction of expenditure which stood disallowed by the AO and added to income vide best judgment assessment which later stood confirmed by learned CIT(A), had not filed any details and justifications with respect to these claim of deduction of expenditure with respect to all the three issues before AO as well as before Ld. CIT(A). Even before us none appeared on behalf of the assessee when the appeal was called for hearing and no details as well justifications of claiming these expenses as deduction for computing income of the assessee for impugned assessment year are filed. The assessee has also not filed paper book containing evidences with tribunal to justify its claim o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and details furnished and making additions in total disregard of the correct facts presented. It is therefore prayed that the entire alleged addition of ₹ 13,96,242/- be deleted. 3. On the facts and in the circumstances of the case and in law the Commissioner of Income Tax (Appeals)-10, Mumbai erred in confirming the additions of ₹ 18,56,259/- made by the Learned Assessing Officer DCIT Circle-5(2)(1) Mumbai, on account of Depreciation claimed without taking cognizance of detailed submissions made, arguments advanced and details furnished and making additions in total disregard of the correct facts presented. It is therefore prayed that the entire alleged addition of ₹ 18,56,259/- be deleted. 4. Consequential relief be granted in respect of interest charged u/s. 234B and 234C of the Act, if any. 5. Your Appellant craves leave, to add, to amend, modify or alter, the aforesaid grounds and/or adduce further evidence, before or at the time of hearing. 3. The assessee is engaged in the business of manufacturing, wholesale and retail of home furnishing, made-ups and readymade garments. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.3 The second addition was made to the income of the assessee by AO on account of legal and financial charges to the tune of ₹ 13,96,242/- claimed by the assessee as deduction while computing its income chargeable to income-tax, wherein no evidences were filed by assessee before AO with respect to these legal and financial charges claimed to be incurred by the assessee, which led to the addition made by the AO to the income of the assessee vide assessment order dated 27.03.2015 passed by the AO u/s 143(3) read with Section 144 of the 1961 Act. 3.4. Further third addition was made by the AO to the income of the assessee towards depreciation of ₹ 18,56,259/- claimed by the assessee on the fixed assets which were claimed to have been acquired/constructed during the year. The assessee had claimed to have made additions to fixed assets viz. Building/ office/factory amounting of ₹ 3,71,25,174/- in the second half of the year and claimed depreciation of ₹ 18,56,259/-. The assessee did not file any details such as bills/agreements and date from which these assets were put to use for the purposes of business of the assessee,which led the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of evidence of putting these assets to use by the assessee for the purposes of business of the assesse even before learned CIT(A) and hence the additions to the income of the assessee by way of disallowance of depreciation to the tune of ₹ 18,56,259/- were confirmed by Ld. CIT(A), vide appellate order dated 28.12.2016 passed by learned CIT(A). 5. The assessee being aggrieved by appellate order dated 28.12.2016 passed by learned CIT(A) has filed an appeal before the tribunal. 5.2 The assessee did not appear before the Bench when this appeal was called for hearing on 19.03.2019. Initially when this appeal was fixed for hearing on 19.02.2019 before the Bench, then none appeared on behalf of the assessee and Bench was pleased to adjourn the hearing of this appeal to 19.03.2019. When on 19.03.2019 the appeal was again called for hearing before the Bench, again none appeared on behalf of the assessee. The notice which was sent to the assessee by tribunal on 14.02.2019 vide registered A.D. to the registered address has returned un-served with remark left premises‟. The said envelop is placed in file. The assessee has not furnished new address wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... countant who appeared to argue assessee‟s appeal before learned CIT(A) would not make an enquiry with the assessee or the office of learned CIT(A) for almost one year after conclusion of hearing to know the fate of the appeal of the assessee. Similarly, it is equally incomprehensible on touch stone of preponderance of probabilities that Directors or responsible officers who are in-charge of attending tax matter will make no enquiry with the chartered accountant dealing with tax matter as to the fate of their appeal with learned CIT(A) for almost one year. Thus, we reject condonation application filed by the assessee as no sufficient cause is demonstrated by the assessee for condoning delay of 364 days in filing this appeal late with tribunal. We are fully aware that once technicalities are pitted against justice, the courts will lean towards justice and in case we condone this delay then at best this appeal will be decided on merits but there has to be a plausible and sufficient cause for seeking condonation of delay in filing appeal late beyond time prescribed under statute, which we found lacking in this appeal as the assessee could not explain substantial delay of 364 days ..... 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