The Tribunal held that that the delay in filing appeal by the assessee on time was due to inaction of its erstwhile authorised representative, and was to be condoned. (AY.2013-14)
Gurfateh Films and Sippy Grewal Productions (P.) Ltd. v. PCIT (2022)95 ITR 456 (Amritsar)(Trib)
S. 253 : Appellate Tribunal-Condonation of delay-Delay due to inaction of erstwhile authorised representative-Reasonable cause for delay-Delay condoned.