ITAT condones delay caused by delay in getting Signature of Company MD

ACIT Vs Nekkanti Sea Foods Ltd. (ITAT Hyderabad) there was a delay of 92 days in filing this C.O. by the assessee, for which an application for condonation of delay was filed by the assessee, wherein, inter-alia, the assessee stated that since there was a delay in getting the signatures of the MD of the company who is functioning at Vizag as well as Saturday & Sunday and the festival Sriramanavami fell before filing of the C.O., the delay occurred, which may be condoned as the reasons for delay are bona fide and not intentional. As the assessee was prevented by sufficient cause for not f...