INCOME TAX ACT, 1961

Section 253(1)

Appeal [Tribunal] - Condonation of delay - Reasonable and sufficient case - No proper advise by tax consultant to file appeal before Tribunal

Assessee contended that delay was due to the reason that there was no proper advice by my tax consultant within the reasonable period of time to file the appeal. On repeated requests made by me to my tax consultant to file the appeal, he finally referred to the C.R. Nulvi, Chartered Accountants for filing an appeal. In the process of approaching to C.R. Nulvi there was a delay of 46 days and on 15-5-2019, I approached him and he filed an appeal on 17-5-2019, before the ITAT. It was prayed that the delay of 46 days in filing the appeal be condoned.Held: The ultimate object of assessment proceedings is that the true and correct income of the assessee be brought to tax. Taking into account the principles laid down by the Apex Court in the case of MST Katiji & Ors., wherein the Apex Court laid down the principles for dealing with matters relating to condonation of delay; the decision of the Karnataka High Court in the case of ISRO Satellite Centre and the reasons the assessee had laid out in his Affidavit seeking condonation of delay. Assessee was prevented by reasonable and sufficient cause from filing the appeal for assessment year 2014-15 on time before the Tribunal. In this view of the matter and following the principles laid down by the Apex Court in the case of MST Katiji & Ors., the delay of 46 days by the assessee in filing the appeal before the Tribunal was condoned and accordingly the assessee's appeal for consideration was admitted for adjudication.

Followed:MST Katiji & Ors. (1987) 167 ITR 471 (SC) : 1987 TaxPub(DT) 1279 (SC)Relied:CIT v. ISRO Satellite Centre (2013) 263 ITR 549 (Kar) : 2013 TaxPub(DT) 2292 (Karn-HC)

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2014-15

INCOME TAX ACT, 1961

Section 50C Section 55A Section 50C(2)

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