Negligence on part of lawyer not sufficient cause to condone delay of 1265 days

Gonemmanvara Narappa Vs ITO (ITAT Bangalore) ITAT Bangalore held that delay of 1265 days in filing of an appeal not condoned since negligence on part of the lawyer is not sufficient cause. Accordingly, appeal of the assessee dismissed by not condoning the delay. Facts- The present appeal has been filed by the assessee, however, there is a delay of 1265 days in filing of an appeal. The sole ground/contention advanced for delay is that the assessee handed over the brief to the lawyer but the lawyer concerned did not file the appeal in time. The assessee was under the Bonafide belief that an appe...