INCOME TAX ACT, 1961

Section 253(5)

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

Assessee was nased at China there was a delay of 274 days in filing of appeal by assessee for assessment year 2016-17. Assessee had preferred an application for condonation of delay wherein it was stated that order of CIT(A) was received by assessee on the communication address on 9-9-2019. Immediately after getting information regarding the order being passed by the CIT(A), the assessee decided to file an appeal before Tribunal and designated Mr. Cheng Yu Xiang, an authorised signatory to coordinate in drafting and filing of appeal in India. Mr. Cheng earlier visited India for facilitating in follow-up with clients on outstanding payments. Owing to visa related issues, travel of Mr. Cheng was delayed and he could visit India only on 11-11-2019. After visiting India, on account of prior commitments due to facilitating in follow-up on outstanding payments, Mr. Cheng inadvertently missed to take necessary steps for filing the appeal and he also did not inform the other concerned persons regarding non-filing of the appeal. Held: There was a bona fide justification for delay in filing appeal and no contrary material was brought on record by AO to refute that averment in the condonation application which was supported by an affidavit was false, thus, to advance substantial justice the delay in filing of assessee's appeal was condoned.

Relied:Collector, Land Acquisition, Anantnag v Mst. Katiji (1987) 2 SCC 107 : 1987 TaxPub(DT) 1279 (SC).

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2016-17

INCOME TAX ACT, 1961

Section 90

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