ITAT denies to condone delay on basis of vague affidavit of CA; raises questions on his work ethics

IT: It is unbelievable that an assessee, who is assessed for 2 years at a high income resulting in a huge tax and interest demand, has not visited the CA office almost for a period of about one year to know about the filing of the appeals. There is no deposition in the affidavit of CA filed by assessee that prior to TRO notice, no other notice by way of telephone or writing was received either by assessee or the CA. Thus, the depositions in affidavit remain vague, unsubstantiated and do not amou