140-Day Delay in Filing Appeal before CIT(A) due to wrong Tax Consultant Advice: ITAT condones Delay

The ITAT condoned a 140-day delay in filing an appeal before the Commissioner of Income Tax (Appeals) due to incorrect advice from a tax consultant. The taxpayer had relied on the consultant’s advice, which led to the delay in filing the appeal. The tribunal accepted that the delay was caused by genuine reasons and allowed the appeal to proceed. This ruling emphasizes the importance of competent tax advisory services and highlights the tribunal’s leniency in cases where delays are attributable to professional negligence rather than intentional misconduct.