INCOME TAX ACT, 1961

Section 253(5)

Appeal (Tribunal) - Condonation of delay - Sufficient cause - Delay due to technical defect

Assessee sought for condonation of delay of 104 days in filing of appeal. Assessee's case was that delay occurred due to inadvertent mistake committed by accountant as order of CIT(A) was handed over by assessee to acountant to pass on the same to tax consultant so that appeal to the ITAT could be preferred. But accountant failed to do so, resulting delay in filing of appeal for 104 days. Held: Advancement of substantial justice is the prime factor while considering reasons for condoning delay and substantial justice deserves to be preferred rather than deciding matter on the basis of technical defect. In the instant case there was affidavit filed by assessee explaining the reasons for delay in filing of appeal and there was no allegation from revenue that appeal was not filed within time by assessee deliberately. Therefore, delay was condoned.

Relied:Collector Land Acqisition v. Mist. Katiji & Ors. (1987) 167 ITR 471 (SC) : 1987 TaxPub(DT) 1279 (SC).

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2012-13

INCOME TAX ACT, 1961

Section 36(1)(iii)

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