2022 (5) TMI 1529

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....m, ITP For the Respondent : Shri AR V Sreenivasan, Addl. CIT ORDER PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal by the Assessee is arising out of the order of Commissioner of Income Tax (Appeals)-13, Chennai in ITA no. 04/CIT(A)-13/2013-14 dated 22.09.2017 against the assessment order passed by ITO, Non Corporate Ward-12(1), Chennai, passed u/s. 143(3) of the Income-tax Act, 1961....

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....e. The assessee was under the belief that auditor have filed the appeal before the Tribunal in time, though, it was not done so by the auditor, fact of which came to her knowledge at a later point of time. Later on she learnt that the auditor Shri Abdul Azeez Ariff was under certain medical ailment and ultimately expired on 14.06.2020. 3. Ld. SR. DR strongly opposed for the condonation of delay....

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....acts show that for attending the proceedings before the authorities below, competent professional engagements were made by the assessee for effective representation of her case at various stages. The general and vague reasons given to explain the delay of more than 3 years by passing the buck on the shoulders of auditor does not speak about the reasonable and responsible approach in handling the m....