ITAT condone delay in filing appeal as Advocate of appellant was busy in filing GST returns

Ashok Kumar Singh Vs ITO (ITAT Delhi)

It is seen that the learned CIT(Appeals) has recorded that the appeal filed by the assessee was barred by time. It was late by more than one month and CIT(Appeals) dismissed the appeal of the assessee on this ground alone by observing as under-

“….In the reason for delay in filing the appeal the appellant has stated that Advocate was busy in filing the GST returns and forgot to file the said appeal. The reas

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