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| The Tax Publishers2020 TaxPub(DT) 0725 (Bang-Trib) INCOME TAX ACT, 1961
Section 249
Where delay in filing appeal before CIT (A) was due to restructuring process of assessee-comapny, shifting of its registered officer as well as assessment jurisdiction, etc., which caused confusion and the appeal could not be filed on time, thus, it would be said that there was sufficient cause for the delay and hence, such delay would be condonable.
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Appeal CIT(A) - Condonation of delay - Sufficient cause -
Assessee-company sought condonation of delay in filing appeal before CIT (A). It was submitted that the said delay occurred due to continuous restructuring of the company and consequent, shifting of registered office of the company from Kolkata to New Delhi and thereafter from New Delhi to Bangalore and the same caused confusion and the appeal could not be filed on time. Held: Since delay in filing appeal before CIT(A) was due to restructuring process of assessee-comapny, shifting of its registered office as well as assessment jurisdiction etc., which caused confusion and the appeal could not be filed on time, thus, it would be said that there was sufficient cause for the delay. Moreover, it is settled position of law that natural justice should prevail over technical considerations and allowing an opportunity to assessee to present its case would only promote the cause of justice. Hence, the said delay was condoned.
Relied:Collector, Land Acquisition v. Mst. Katiji & Ors. (1987) 167 ITR 0471 (SC): 1987 TaxPub(DT) 1279 (SC)
REFERRED :
FAVOUR : In assessee's favour
A.Y. : 2007-08
INCOME TAX ACT, 1961
Section 147
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