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| The Tax Publishers2021 TaxPub(DT) 2280 (Hyd-Trib) : (2021) 190 ITD 0481 INCOME TAX ACT, 1961
Section 253(5)
Delay in filing of appeal attributable to various miscellaneous reasons of communication gap and other similar factors on account of circumstances beyond assessee's control was condoned because such technical aspect must make way for the cause of substantial justice.
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Appeal (Tribunal) - Condonation of delay - Technical aspects having caused delay -
Assessee by way of appeal filed before ITAT sought condonation of delay of 11 days in filing of appeal contending that delay could be attributable to various miscellaneous reasons of communication gap and other similar factors on account of circumstances beyond assessee's control. Held: All the condonation averments had gone un-rebutted from revenue's side such technical aspect must make way for the cause of substantial justice, and impugend delay was, therefore, condoned.
Followed:Collector, Land Acquisition v. Mst. Katiji & Ors. 1987 (167 ITR 471) (SC) : 1987 TaxPub(DT) 1279 (SC) and 2020 TaxPub(DT) 446 (SC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2007-08
INCOME TAX ACT, 1961
Section 254(1)
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