Advice of Consultant not constitute sufficient cause to condone delay in appeal filing

Shri Dilip Manichand Nahar Vs ITO (ITAT Pune)

ITAT held that The reason explained by the assessee in both the notarized affidavits that the appeal was not filed on the advice of his Consultant does not constitute a sufficient cause to condone the delay of 807 days, thus the reasons stated in both the notarized affidavits are not acceptable and consequently, the delay of 807 days is not condoned.

FULL TEXT OF THE ORDER OF ITAT PUNE

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