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. Acc

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