ITAT Condones Delay as counsel not intimated Regarding Ex Parte Order

Surender Vs ITO (ITAT Delhi) The assessee has suffered an assessment order dated 14/12/2016, but the assessee has challenged the same before the CIT(A) with a delay of 224 days. It is the case of the assessee before the Ld. CIT(A) for condoning the delay is ‘that the assessee was under the impression that his previous counsel is well presenting the case before the Ld. Income Tax Officer. His Counsel never told the assessee that case was decided ex-parte. Whenever, the assessee asked about the demand raised by the Department, his counsel told him he will get it waived from the Department....