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| The Tax Publishers2020 TaxPub(DT) 4914 (Rkt-Trib) INCOME TAX ACT, 1961
Section 253(5)
Assessee was in his site work at Moti Khavdi, industrial belt and his office being located 35 kilometres away from Jamnagar city cause delay in receipt of order of CIT(A) and thus delay of 49 days in filing of appeal before ITAT, delay was condoned as reason furnished by assessee to substantiate delay in filing of appeal appeared to be genuine.
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Appeal (Tribunal) - Condonation of delay - Reasonable cause -
Assessee sought condonation of delay of 49 days in filing of appeal before ITAT. Assessee's case was that office of assessee was located 35 kilometres away from Jamnagar city and could collect impugned order only on 5-2-2018 from the office of CIT(A) since he was being in his site work at Moti Khavdi, industrial belt.Held: Reason furnished by assessee to substantiate delay in filing of appeal appeared to be genuine and practical and hence, delay was condoned.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. :
INCOME TAX ACT, 1961
Section 271(1)(c)
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