There  was  delay of 310  days in filing an appeal before the Appellate  Tribunal due to inadvertent mistake of the Chartered Accountant.  Tribunal refused to condone the delay. On appeal the Court held that  facts and circumstances of case the assessee should not suffer on account of inadvertence on part of her Chartered Accountant. Order of Tribunal was quashed and the Tribunal was directed to hear the case on merit.  (AY. 2009-10)