649 days Delay due to Professional Commitments of Auditor cannot be condoned

B. Gokula Krishnan Vs ACIT (ITAT Chennai) ITAT noted that the Commissioner of Income Tax (Appeals) had dismissed the appeal as un-admitted for the reason that there was a delay of 649 days by both the Assessees and that the Assessees could not submit any reason except that his Auditor was pre-occupied with his professional commitments and hence the appeal before the Commissioner of Income Tax (Appeals) could not be filed within 30 days. Assessee could not file any evidences as to how the Assessee’s Counsel was preoccupied in his professional commitments for 649 days. In the absence of any ev...