Mere impression that Auditor will file appeal is not a Sufficient Cause to condone delay in appeal filing

Devaraj Construction Vs ITO (ITAT Chennai) In this case the reason for the delay in filing the appeal was that Shri S. Muthiah, F.C.A. died on 02.03.2015 and because of that there is no coordination between the assessee and the C.A. firm. The appellate order passed by the ld. CIT(A) dated 28.12.2017. The assessee knows very well that his C.A. died and he filed the appeal with a delay of 407 days in filing the appeal. Even before the ld. CIT(A), the assessee filed the appeal with a delay of 174 days in filing the appeal and in the condonation petition, the assessee has stated the reason that th...