Complete Reliance on CA/Consultant not a ground to condone delay

Ravindra Joma Bhagat Vs ITO (ITAT Pune) ITAT noted that the delay of 2172 days are abnormal and the assessee could not explain reasons which really prevented the assessee in filing appeal in time before the ITAT except stating that due to advice of his Chartered Accountant/Consultant, in our opinion is not reasonable cause which really prevented the assessee in filing the appeal in time. The assessee must be vigilant in prosecuting his case but no such indulgence shown by the assessee in prosecuting his case. Therefore, the reasons as explained by the assessee in his notarized affidavit are no...