ITAT condones delay in appeal filing due to illness of chief accountant

Shri Pawan S. Jalan Vs ACIT (ITAT Ahmedabad)

If we consider the explanation of the assessee filed before the ld.CIT(A), which has been partly reproduced in the order of the ld.CIT(A) on page no.3, then it would reveal that chief accountant of the company was ill and failed to hand over assessment order to the tax consultant for filing appeal. To our mind, there is no mala fide in this explanation. The delay had occurred on account of bona fide mistake at the end of the chief accountant. By making delay in filing appeal before the ld.CIT(A) the assessee would not ach

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