1987 (3) TMI 146

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....being aggrieved filed an appeal. The CIT(A) found that the appeal was late by 29 days. The assessee explained that the accountant was on outdoor duty from 22nd Sept., 1983 to 10th Oct., 1983. The accountant came to Bombay only on 10th Oct., 1983 and thereafter the appeal was filed. The CIT(A) noted that though the Accountant came on 10th Oct., 1983, still, he took 19 days for filing of the appeal ....

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....by the CIT(A). The accountant of the assessee was away from 12th Sept., 1983 to 10th Oct., 1983. As the accountant was away, the appeal was delayed. The accountant too did not remember the exact date by which the appeal was to be filed. When he took up the matter, it was already late. However, within 19 days the appeal was filed. If the facts as brought on record before the CIT(A) are taken into c....