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| The Tax Publishers2021 TaxPub(DT) 2916 (Jp-Trib) INCOME TAX ACT, 1961
Section 254(5)
Order of CIT(A) was not received by assessee and assessee didnot know on whom the order was served. This reason explained for delay of 4 months in filing of appeal before ITAT was bona fide and not merely a device to cover an ulterior purpose such as laches on the part of the assessee or an attempt to save limitation in the underhand way. Therefore, delay was condoned.
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Appeal (Tribunal) - Condonation of delay - Reasonable cause - Order of CIT(A) was not received by assessee and assessee didnot know on whom the order was served
Assessee sought condonation of delay of 4 months in filing of appeal before ITAT pleading Order of CIT(A) was not received by assessee and assessee didn't know on whom the order was served. Assessee also inquired from its staff but they also failed to told about said order. Assessee came to know about order of CIT(A) from the office of AO. Hence, applied for the certified copy of the order which was received on dated 17-3-2020 and appeal was filed 19-3-2020, i.e., by delay of about 4 months. Held: There is no quarrel that reasons explained for delay were bona fide, and not merely a device to cover an ulterior purpose such as laches on the part of the assessee or an attempt to save limitation in the underhand way. Therefore, delay was condoned.
Applied:Collector, Land Acquisition v. Mst. Katiji (1987) 167 ITR 471 (SC) : 1987 TaxPub(DT) 1279 (SC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2010-11
INCOME TAX ACT, 1961
Section 272A(2)(e)
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