Negligence of accountant not sufficient cause for condoning delay of 477 days: ITAT Ahmedabad

Khambhat Taluka Sarvajanik Kelavani Mandal Vs ITO (ITAT Ahmedabad) ITAT Ahmedabad held that delay of 477 days in filing of an appeal on the reason that there was gross negligence on the part of the accountant is not condonable since negligence of accountant not sufficient shown for cause. Facts- The assessee has preferred the present appeal, however, with a delay of 477 days. The assessee has filed a condonation application along with an affidavit explaining the reason for the delay. The assessee submitted that the delay in filing the appeal was due to gross negligence of the accountant. Concl...