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| The Tax Publishers2019 TaxPub(DT) 1503 (Chen-Trib) INCOME TAX ACT, 1961
Section 235(5)
Since there were no mala fides on the part of assessee in filing appeal belatedly as delay was occurred due to negligence on the part of counsel, such delay was condonable.
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Appeal (Tribunal) - Condonation of delay - Reasonable cause vis-Ã -vis wrong advice given by assessee's Chartered Accountant -
Assessee sought condonation of delay of 2,969 days in filing appeal stating that the delay occurred on account of wrong advice given by the earlier Chartered Accountant, who advised him not to file any further appeals. Further, he stated that it was only after the proclamation notice for the sale of the properties to realize the taxes by Revenue; he approached another Chartered Accountant who advised him to file an appeal. Held: Assessee acted bona fide by following the advice of the earlier counsel not to file the appeal and it could not be treated as a deliberate or intentional act, for which, the assessee could be punished. Further, no doubt, the delay of 2,969 days was huge and enormous but looking into the reasons given for the delay, it could not be said that there were mala fides on the part of assessee in filing the appeal belatedly. Hence, the said delay was condoned.
REFERRED :
FAVOUR : In assessee's favour
A.Y. : 2001-02 to 2007-08
INCOME TAX ACT, 1961
Section 153C
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