INCOME TAX ACT, 1961

Section 253(5)

Appeal (Tribunal) - Condonation of delay - Reasonable cause -

Assessee by way of application filed before Tribunal sought condonation of 132 days in filing of appeal. Assessee's case was that she was seriously ill and was undergoing medical treatment from 5-6-2019 and was advised complete bed rest by the doctor and, therefore, she was unable to do her normal activities. After recovering from the illness on 20-10-2019, assessee could be able to contact her counsel for preparation and filing the appeal and immediately on 22-10-2019, the appeal was filed. Held: There can be no presumption of deliberateness or negligence or mala fides in case of delay, because litigants run a serious risk without any benefit by the delay. The judiciary is respected not for legalizing injustice on technical grounds but for removing injustice. Assessee had reasonable cause for not filing appeal within stipulated time and, therefore, delay was condoned.

Followed:Collector, Land Acquisition v. Mst. Katiji (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 147

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