The Tax Publishers2019 TaxPub(DT) 2669 (Bang-Trib)

INCOME TAX ACT, 1961

Section 253(5)

Health issues cited by assessee constituted reasonable and sufficient cause for delay in filing of appeal, therefore, delay was condoned.

Appeal (Tribunal) - Condonation of delay - Reasonable cause -

Assessee sought condonation of 19 days in filing appeal before Tribunal. Assessee submitted that soon after being informed about receipt of appellate order by authorized representative assessee could not immediately contract him because he was unwell with back pain and advised bed rest by doctors which caused delay in filing of appeal.Held: Health issues cited by assessee constituted reasonable and sufficient cause for delay in filing of appeal, therefore, delay was condoned.

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2005-06


INCOME TAX ACT, 1961

Section 271(1)(c)

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