| |
| The Tax Publishers2021 TaxPub(DT) 2450 (Hyd-Trib) : (2022) 095 ITR (Trib) 0188 INCOME TAX ACT, 1961
Section 253(5)
Assessee's impugned delay of 3 days was neither intentional nor deliberate but due to the circumstances beyond its control, i.e., due to Covid-19 pandemic, therefore, such delay, supported by cogent reasons, deserve to be condoned so as to make way for the cause of substantial justice.
|
Appeal (Tribunal) - Condonation of delay - Sufficient cause -
Assessee's instant appeal suffered from 03 days delay in filing and to this effect, assessee filed petition for condonation along with an affidavit averring therein, inter alia, that due to Covid-19 pandemic caused impugned delay in filing of instant appeal. Held: Assessee's impugned delay of 3 days was neither intentional nor deliberate but due to the circumstances beyond its control, therefore, such delay, supported by cogent reasons, deserve to be condoned so as to make way for the cause of substantial justice.
Followed:Collector, Land Acquisition v. Mst. Katiji & Ors., 1987 AIR 1353 SC : 1987 TaxPub(DT) 1279 (SC) and University of Delhi v. UOI, [Civil Appeal No. 9488 & 9489/2019, dated 17-12-2019] : 2020 TaxPub(DT) 446 (SC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2017-18
INCOME TAX ACT, 1961
Section 68
 SUBSCRIBE FOR FULL CONTENT
|