Appeal not filed by counsel: ITAT condones delay of 125 days

B. M. Sarin Vs ACIT (ITAT Delhi)

The appeal filed before us is delayed by 125 days. The assessee received the order of the ld CIT(A) on 15.09.2018, however, the appeal was filed on 18.12.2019. The assessee preferred request for condonation of delay stating that when the order of the ld CIT(A) was received, the same was given to the tax consultant for filing an appeal before the ITAT, however he did not file any appeal and left work of the Assessee. The assessee also submitted an affidavit for the same. It was further stated

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