Delay in appeal due to attachment of office sufficient cause: ITAT Surat

Jagdishbhai Karamshibhai Bodra Vs DCIT (ITAT Surat) ITAT Surat held that delay in filing of an appeal before CIT(A) since the assessee was displaced from his office due to attachment of office on account of some purported fraud committed by him is sufficient cause. Accordingly, matter remitted back. Facts- Post completion of assessment, AO found that a case had been registered against the assessee for bank fraud amounting to Rs.128 crores. AO issued various notices including notice u/s 148, 142(1) and show cause notice which are detailed in the table at para 2 of the assessment order. The asse...