INCOME TAX ACT, 1961

Section 254

Appeal (Tribunal) - Condonation of delay - Delay of 158 days in filing appeal before Tribunal -

This appeal was filed against the order of CIT(A) and there was a delay of 158 days in filing this appeal before Tribunal. Assessee had filed condonation petition accompanied by an Affidavit stating that order of CIT(A) was communicated to the assessee's earlier counsel who appeared before CIT(A). Though he received the CIT(A)'S order, but he had not guided the assessee properly on the next course of action. Further, the assessee was suffering from ill-health caused by hyper-tension, Diabetes and Backpain and was advised to rest. Thus, there was a delay of 158 days in fling the appeal.Held: Admittedly, assessee was suffering from physical disability certified by the Directorate for Empowerment of Differently Abled & Senior Citizens. Assessee in the affidavit had stated that he had handed over the papers to earlier counsel who appeared before CIT(A), and failed to take proper action to file necessary appeal before the Tribunal. Later, he approached the present counsel, who filed the appeal within 48 hours before this Tribunal. Therefore, there exists sufficient reason in filing the appeal belatedly before this Tribunal. Accordingly, delay was to be condoned.

Relied: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. : 2014-15

INCOME TAX ACT, 1961

Section 250

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