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The Tax Publishers2019 TaxPub(DT) 5091 (Visakhapatnam-Trib) INCOME TAX ACT, 19061
Section 254(1)
Where wife of managing partner and sister of the partner (who was also a partner) had suffered from Cancer and heart attack and ultimately died, then these facts were sufficient and reasonable cause to condone delay of 419 days hence, appeal had to be admitted.
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Appeal (Tribunal) - Condonation of delay - Reasonable cause - Partner and wife of managing partner's suffering from Cancer
Wife of P.B. Srinivas, who was the Managing Partner of the firm had suffered with cancer, not only that another partner Smt. P. Satya Shanti, who was the sister of P.B. Srinivas was also found suffering from Breast Cancer. She was already a heart patient. As her condition was serious, she was taken to Apollo Hospitals in Ahmedabad and P.B. Srinivas being the only brother, had to attend her treatment ultimately she died on 4-6-2017. Under these facts and circumstances of the case, the assessee had not drawn attention on the order passed by the CIT(A). When the IT Department pursued the matter in respect of collection of tax, it came to the notice of the assessee and immediately filed appeal against the order of the CIT(A).Held: By considering the affidavit filed by the assessee and also the details explained by the assessee, there was a sufficient cause for the assessee in non-filing the appeal in time. It was a fit case to condone the delay. Accordingly, delay was condoned.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2011-12
INCOME TAX ACT, 1961
Section 254(1)
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