Delay cannot be condoned simply for confusion of Assessee regarding the course of action

Rajendra Venkat Reddy Vs ACIT (ITAT Pune) ITAT find that the assessee has not been able to bring out genuine reasons, firstly, for such a huge delay of 1103 days in filing the appeal before the Tribunal and also why the assessee irrespective of being given eight opportunities by the ld. CIT(A) did not present himself or through his authorised representative before the first appellate authority. Taking the totality of the facts and circumstances into consideration, we are of the considered view that this is a case of inordinate delay in filing the appeal before us and the assessee has not given...