Appeal was delayed by 107 days. The assessee had put fault upon the Chartered Account. Dismissing the appeal of the Tribunal held that the assessee has not filed the affidavit of the Chartered Account and explanation for delay was not satisfactory. (AY. 2010-11)
Krishna Developers. v. DCIT (2019) 175 ITD 86 (Mum.)(Trib.)
S. 253 : Appellate Tribunal–Delay of 107 days-No affidavit of Chartered Accountant was filed–Delay was not satisfactorily explained–Appeal was dismissed being barred by limitation. [S. 254(1)]