Delay condoned as Chartered Accountant was busy in filing of return of Income and GST returns

V.V.V.R. Thendral Vs ACIT (ITAT Chennai)

ITAT Chennai held that a small delay of 9 days in filing of an appeal condoned on the basis of reasonable cause as Chartered Accountant was busy in filing of return of Income and GST returns.

Facts-

The only common issue in these three appeals of different assessee’s is as regards to the order of CIT(A) partly restricting the addition made by AO in regard to gold jewellery and ornament found, treated as unexplained.
Importantly, there was a delay of 9 days in filing of all the three appeals.

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