Death of Authorised representative not sufficient cause for delay in Appeal Filing

Madhu Dadha Vs. ACIT (2009) 317 ITR 458 (Mad)– In the present case, the appeal has been filed after a delay of 558 days. From the contents of the affidavit and submissions of the learned counsel for the assessee, it is clear that the assessee has not explained the delay for such a long period and just took the ground of death of her counsel in January 2007, that too after the expiry of about one year from the last date of filing the appeal. Even the assessee failed to explain the sufficient cause or reason by giving necessary details as to

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