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The Tax PublishersITA No. 76/Mum/2017
2019 TaxPub(DT) 0957 (Mum-Trib)INCOME TAX ACT, 1961
Section 253(5)
The fact of assessee being a 65 years old widow suffering from several ailment, constituted reasonable cause for delay in filing appeal before ITAT, therefore, delay was condoned.
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Appeal (Tribunal) - Condonation of delay - Reasonable cause -
There occurred delay of 70 days ona ssessee's part in filing appeal before ITAT/ Assessee submitted that she was 65 years old widow and was suffering from several ailments. Held: There was reasonable cause due to which there occurred delay in filing appeal, therefore, delay was condoned.
REFERRED : Goetze (India) Ltd. v. CIT (2006) 284 ITR 323 (SC) : 2006 TaxPub(DT) 1528 (SC), Smt. Prabhavati S. Shah v. CIT (1998) 231 ITR 1 (Bom) : 1998 TaxPub(DT) 1202 (Bom-HC), Abhay Kumar Shroff v. ITO (1997) 63 ITD 144 (Pat.) : 1997 TaxPub(DT) 1283 (Pat-Trib)
FAVOUR : In assessee's favour.
A.Y. : 2012-13
INCOME TAX ACT, 1961
Section 54F
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