Mistake by Advocate is Reasonable Cause to condone Delay in Filing Appeal

Mahnoo Khan Vs ITO (ITAT Jodhpur) In the present case it is noticed that the Ld. CIT(A) dismissed the appeal in limine and had not condoned the delay.  He mentioned that there was delay of 740 days in filing the appeal, however, the claim of the assessee is that the delay is of 217 days. The assessee also filed an affidavit first time before this Bench of the Tribunal which was not available to the Ld. CIT(A). It is also claimed that the proper application was filed for condemnation of delay alongwith certificate issued by the then advocate before the Ld. CIT(A) which has not been appreciated...