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| The Tax Publishers2021 TaxPub(DT) 5100 (Mum-Trib) INCOME TAX ACT, 1961
Section 253(5)
Assessee was under bona fide impression that necessary action was taken by the chartered accountant. Unfortunately the e-mail of chartered accountant was not functional and therefore he was not aware of the order of CIT(A) sent to him. It was only when assessee enquired about the status of appeal, it came to know that no appeal was filed before the Tribunal against the order of CIT(A) within 60 days and hence, delay in filing of appeal appeared to be non-deliberate and not because of any failure on part of assessee as assessee was not benefitted in any way by late filing of appeal. Accordingly, delay was condoned.
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Appeal (Tribunal) - Condonation of delay - Reasonable cause -
Appeal filed by assessee before ITAT was delayed by 427 days. Assessee submitted that the order of CIT(A) was received on 28-4-2018 and thereafter immediately scanned and sent to the consulting chartered accountant of assessee, Mr. Amit Dhavale on his e-mail and thereafter assessee was under bona fide impression that necessary action was taken by the chartered accountant. Unfortunately the email of chartered accountant was not functional and therefore he was not aware of the order of CIT(A) sent to him. It was only when assessee enquired about the status of appeal, it came to know that no appeal was filed before the Tribunal against the order of CIT(A) within 60 days and hence this delay in filing of appeal.Held: Delay appeared to be non-deliberate and not because of any failure on part of assessee as assessee was not benefitted in any-way by late filing of appeal. Accordingly, delay in filing of appeal was condoned.
Relied:Collector, Land Acquisition v. Mst. Katiji & Ors. (1987) 167 ITR 471 (SC) : 1987 TaxPub(DT) 1279 (SC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2013-14
INCOME TAX ACT, 1961
Section 80-IA
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