Delay caused by representative entrusted by non-resident is reasonable cause

Srinivasan Sathiyamoorty Vs ITO (ITAT Bangalore) ITAT Bangalore held that assessee being a non-resident entrusted the work to representative in India whose inaction caused delay of 36 days in filing of an appeal is reasonable cause to condone the delay. Facts- A search was conducted at the premises of Shri Nagesh Shastri, Tax Consultant engaged in making bogus/false claim of loss from house property. On verification it was seen that the assessee was one of his clients. Accordingly notice under Section 148 of the Act dated 24.04.2018 was issued by AO. There was no response from the assessee to ...