Non communication of intimation by Tax Professional is sufficient cause for condonation of delay in appeal filing

Sameer Granites Pvt.Ltd. Vs ACIT (ITAT Bangalore) In the instant case, the assessee had submitted that the orders passed u/s 200A of the Act were never served on the assessee physically or otherwise. It was stated that intimation u/s 200A downloaded from the office of the Assessing Officer by the Tax Professional, was not communicated to the assessee and since the Tax Professional had left the service of the assessee, the assessee has not able to correctly state when the intimation u/s 200A of the Act was downloaded. It is stated that only when demand were sought to be collected by the Revenue...