Mistake of counsel may be taken into account in condoning delay: ITAT Amritsar

M/s Bhagwati Colonizers Pvt. Ltd Vs ITO (ITAT Amritsar)

In the affidavit, the main reason cited by the assessee for the delay is that the copy of appellate order was received by the counsel who appeared before the Ld CIT(A), but the counsel never informed the assessee about the disposal of the appeal by Ld CIT(A). It is a fact that the office of Ld CIT(A) served the appellate order to the counsel of the assessee, as the address of the counsel was given in Form No.35 as the address to

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