ITAT condones delay caused by delay in getting Signature of Company MD

ACIT Vs Nekkanti Sea Foods Ltd. (ITAT Hyderabad)

there was a delay of 92 days in filing this C.O. by the assessee, for which an application for condonation of delay was filed by the assessee, wherein, inter-alia, the assessee stated that since there was a delay in getting the signatures of the MD of the company who is functioning at Vizag as well as Saturday & Sunday and the festival Sriramanavami fell before filing of the C.O., the delay occurred, which may be condoned as the reasons for delay are bona fide and not in

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