Getting audit done & timely report submission by CA is duty of Assessee

M/s B. W. M International Vs. I.T.O (ITAT Kolkata)

Assessee has not explained before us the reasonable cause for delay in getting the tax audited done. The ld. Counsel only stated that the tax audit report was signed on 21.12.2005 and the return was filed on 28.12.2005 and explained us that tax auditor delayed the accounts, is not acceptable in view of the tax auditor certificate mentioned above.The assessee has explained the delay between 21.12.2005 to 28.12.2005 which is not relevant here, because this is th

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