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The assessee is aggrieved by the decision of Ld CIT(A) in dismissing the appeal of the assessee without condoning the delay in filing appeal before him and further holding that the appeal is not maintainable before him and also deciding the issue on merits against the assessee.

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Sec. 264 of Income Tax Act, 1961 - Revision - CIT(A) held that there was a delay of about 8 years in filing appeal before him, rejecting the claim of the assessee that there was delay of 34 days. The Pr. CIT also computed the delay in filing revision petition u/s 264 of the Act by considering the date of intimation. Hence the claim of the assessee that there was delay of only 34 days in filing appeal before CIT(A) was specifically rejected by CIT(A). CIT(A) given proper reasons for refusing to condone the delay. In fact, the assessee taken different stands in pursuing the matter and hence the CIT(A) observed that the assessee given misleading statements. Since, there was huge time gap in between different steps taken by the assessee and the delay during those periods was not explained properly, CIT(A) was justified in refusing to condone the delay and dismissing the appeal.—SHRI PRAKASH RAMACHANDRA PRABHU vs. ITO.[2020] 26 ITCD Online 017 (ITAT-BANGALORE)