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| The Tax Publishers2020 TaxPub(DT) 2203 (Hyd-Trib) : (2020) 083 ITR (Trib) 0515 INCOME TAX ACT, 1961
Section 253
Since assessee was not benefitting in any way by not filing appeal in time before Tribunal and it explained reasons as misplacement of papers by one of office staff and further considering that assessee had an arguable case on merits, delay of 368 days in filing appeal before Tribunal was condoned.
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Appeal (Tribunal) - Maintainability - Condonation of delay of 368 days in filing appeal before Tribunal -
Assessee sought condonation of delay of 368 days in filing appeal before Tribunal pleading that delay occurred due to misplacement of papers by one of office staff and therefore, same was beyond reasonable control of assessee and that there was no willful omission or negligence on its part. Held: Assessee was not benefitting in any way by not filing appeal in time before Tribunal. It explained reasons as misplacement of papers by one of office staff. That was one of possible reasons for not being able to file appeal within the time. Further, after hearing assessee on merits also, it was found that it had an arguable case on merits. Delay of 368 days was condoned.
Followed:Collector, Land Acquisition v. Mst. Katiji & Ors. (1987) 167 ITR 471 (SC) : 1987 TaxPub(DT) 1279 (SC) and CIT v. KSP Shanmugavel Nadar & Ors. (1987) 30 Taxman 133 (Mad) : 1985 TaxPub(DT) 0430 (Mad-HC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2004-05
INCOME TAX ACT, 1961
Section 43(6)
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