CA Busy with ICAI Election | ITAT condones Delay

Shri Manoj Dewan Vs ACIT (ITAT Jaipur) We note that though sufficient opportunities were granted by the ld. CIT (A) to the assessees for presenting their cases, however, when the assessee has explained a reasonable cause for not appearing on 20.11.2018 and also filed an application in advance wherein it was stated that the ld. A/R of the assessees was contesting election of Central Council of ICAI scheduled for 8th & 9th December, 2018, then one more opportunity ought to have been granted by the ld. CIT (A). Having considered the facts and circumstances of the case as well as in the intere...