Condonation of delay not granted alleging that non-filing of appeal was advised by CA

Senthil Murugan Jewellers Pvt. Ltd. Vs DCIT (ITAT Chennai) ITAT Chennai held that there is no material on record that assessee has sought for advice of CA. Affidavit filed by the C.A., stating that assessee was advised not to file an appeal, is nothing but an afterthought. Accordingly, condonation of delay not granted. Facts- The appeal filed by the assessee is time barred by 449 days delay in filing the appeal before the Tribunal. In the form of an affidavit, the assessee has filed petition for condonation of delay. The assessee has submitted that the Chartered Accountant of the assessee comp...