1989 (12) TMI 124

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....Feb., 1988 which was served on the assessee on 26th Feb., 1988. The assessee was filed an affidavit, dt. 12th April, 1989 stating that she was a non residence since 1st March, 1980 that she had entrusted the matter to her representatives who had failed to file that appeals and that the delay in filing the appeals should be condoned as she had been let down by her representatives. We not that the a....

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....ill January midst for filing the returns and that such time was refused because opportunity was given earlier which was no availed of by the assessee. The commissioner (A) confirmed this view of the ITO it is pointed out on behalf of the assessee that earlier to that date the assessee was not in India and her representative did not have sufficient information to prepare the return and that when sh....