Failure of CA and Advocate not Attributable to Delay of 2655 Days in Appeal Filing: ITAT holds Assessee Negligent

The ITAT held an assessee negligent, stating that the failure of a CA and advocate is not attributable to a delay in appeal filing. This decision clarifies the responsibility of taxpayers in filing appeals. It underscores the importance of timely actions. This ruling reflects the tribunal's emphasis on diligence. It emphasizes the need for personal accountability. The ruling aims to ensure procedural compliance.