Section 253 of the Income-tax Act, 1961 — Appellate Tribunal — Assessee's appeal is held to be barred by Limitation having regard to Section 253(3) read with Section 253(5) as in order to justify condonation of delay must be a bonafide mistake; that mistaken advice given by a lawyer negligently and without due care is not sufficient cause; that the mistake should be such, which even a skilled legal advisor, well-versed and experienced in law might make that mistake; that, the fact that there was lawyer's wrong advice has to be proved by the party seeking condonation of delay; and that the Counsel must disclose the circumstances in which incorrect advice was given and, it is not sufficient to make a perfunctory and general statement that wrong advice was given bonafide and the affidavit filed from the assessee's side in support of request for condonation of delay in filing of this appeal, lacks credibility —  Boutique Hotels India (P.) Ltd. vs. Asstt. CIT. [2020] 180 ITD 817 (DEL)