ITAT condones delay due to misplacement of Order by tax consultant

Satish Kumar Garg Vs DCIT (ITAT Jaipur) ITAT held that misplacing of CIT(A) order by regular tax consultant is not deliberated delay on part of assessee and it should be condoned. At the outset, it is noted that there is a delay in filing the present appeal by 31 days. In this regard, the ld. AR submitted as under:- 1. That in the aforesaid matter, the impugned order was passed by CIT(A)-2-Udaipur, on dated 23.07.2019, which was received on dated 02.09.2019. Accordingly, the appeal was to be filed on/before 01.11.2019 however, the same has been filed on dated 02.12.2019. Thus, delay of 31 days...