INCOME TAX ACT, 1961

Section 254

Appeal [CIT (A)] - Condonation of delay - Non-deliberate delay -

Assessee was aggrieved by the decision of CIT (A) in not condoning the delay in filing the appeal before him. Assessee had explained the delay by submitting that it was under bona fide belief that the appeal filed in respect of the earlier assessment order dated 23-6-2008 under section 147 before CIT (A) would be applicable even to the order passed under section 153C on 29-12-2009 but when another order under section 147 was passed on 11-3-2013, for the same assessment year, the representative of the assessee who was filing an appeal against the said order passed in 2013 advised the assessee that an appeal be filed against the order passed under section 153C on 29-12-2009 and thereafter the appeal was filed before CIT (A) on 08-11-2013 with a request of condonation of delay. Held: When substantial justice and technical consideration are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice done because of a non-deliberate delay. Therefore, delay in filing the appeal before CIT (A) was condoned.

Followed:Collector, Land Acquisition v. Mst. Katiji & Ors. (1987) 167 ITR 471 (SC) : 1987 TaxPub(DT) 1279 (SC)

REFERRED :

FAVOUR : In assessee's favour

A.Y. : 2005-06

INCOME TAX ACT, 1961

Section 263

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