Condonation not granted on unreasonable explanation of non-availability of tax consultant

Sanjay Kumar Sahu Vs ITO (ITAT Kolkata) ITAT Kolkata held that condonation of delay with explanation like non-availability of tax consultant or illness of Grandson without medical document is not reasonable cause of granting delay. Accordingly, appeals dismissed as time-barred. Facts- The present appeals are directed at the instance of assessee against the separate orders of ld. Commissioner of Income Tax (Appeals), Asansol dated 02.07.2019 passed for Assessment Years 2009-10 and 2010-11. However, the Registry has pointed out that both the appeals are time-barred by 329 days. Conclusion- It is...