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| The Tax Publishers2020 TaxPub(DT) 4557 (Bang-Trib) INCOME TAX ACT, 1961
Section 253(5)
Delay caused in filing of appeal would not stand in benefit of assessee and substantial justice must be granted as there was no mala fide intention on behalf of assessee and there was sufficeint and bona fides reason that caused delay as expressed by assessee in its application for condonation of delay. Accordingly, delay was condoned.
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Appeal (Tribunal) - Condonation of delay - Reasonable cause - Delay caused by conflicting views of tax consultants
Assessee sought condonation of delay of 305 days in filing of appeal before ITAT. Assessee's case was that there were conflicting views of various foram, the consultant handling assessee's case advised assessee not to prefer appeal against impugned order passed by CIT(A). Subsequently assessee started internally evaluating ramifications of penalty proceedings initiated by AO for the year as well as other assessment years and took a decision to pursue the issue before Tribunal. On coming to such conclusion assessee immeditely appointed new tax consultants and requested to consider the case to be filed before Tribunal and this caused the delay in filing of appeal before Tribunal. Held: Delay caused in filing of appeal would not stand in benefit of assessee and substantial justice must be granted as there was no mala fide intention on behalf of assessee and there was sufficeint and bona fides reason that caused delay as expressed by assessee in its application for condonation of delay. Accordingly, delay was condoned.
Followed:Collector, Land Acquisition & Anr. v. Katiji & Ors. (1987) 2 SCC 107 : 1987 TaxPub(DT) 1279 (SC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2015-16
INCOME TAX ACT, 1961
Section 56(2)(viib)
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