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TMI Blog2022 (6) TMI 1418X X X X Extracts X X X X X X X X Extracts X X X X ..... obtaining audit report from the statutory auditors. It is fairly admitted that the statutory auditors is appointed by the Registrar of Co-operative Societies and not by the assessee. Assessee has sufficient and reasonable cause for delay in obtaining the audit report. It is also an admitted fact that the audit report was available before the AO, when the assessment was done. This being so, we are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the legal consultant resulting in the delay of 86 days in filing of appeal. It is prayed that the delay in filing the appeal be condoned. Ld CIT DR did not object to the condonation of delay. 3. After going through the condonation petition, we find that the assessee had reasonable cause for not filing the appeal within the stipulated time. We, therefore, condone the delay 87 days in filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levied by the AO and confirmed by the ld CIT(A) may be deleted. 7. In reply, ld CIT DR vehemently supported the order of the AO and ld CIT(A). It was the submission that the assessee has been absolutely non-co-operative and there is no compliance before the AO nor the ld CIT(A) in respect of the reasons for delayed audit accounts. It was the submission that if at all, the assessee has the reasona ..... X X X X Extracts X X X X X X X X Extracts X X X X
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