ITAT condoned delay in filing appeal as assessee was fighting against his CA who filed false ITR

IT : Where assessee filed appeal before Tribunal with a delay of 387 days by taking a plea that he was facing very turbulent time in family as well as with his earlier C.A., who had mischievously prepared accounts of assessee and also filed return of income in his own signatures without assessee's knowledge and thus was fighting to get his accounts set right, in view of fact that assessee explained cause of delay which was found to be bona fide and not a device to cover an ulterior purpose,

from www.taxmann.com Latest Case Laws https://ift.tt/2NZlYnX