Misplacement of Assessment Order by Advocate – ITAT condone delay

HS Finish Profiles India Pvt. Ltd. Vs DCIT (ITAT Delhi)

The assessee has assigned reasons for condoning the delay is that, ‘the Assessment order has been misplaced by the Advocate and has not handed over the same to the assessee and the assessee came to know about passing of the assessment order only when the assessee was served with the penalty Notice on 30-05­-2018 and thereafter filed the Appeal’. The Ld.CIT(A) was not convinced with the reasons assigned for the delay and found the same as not a reasonable cause in filing the Appeal belatedly. F

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