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| The Tax Publishers2021 TaxPub(DT) 5457 (Hyd-Trib) INCOME TAX ACT, 1961
Section 253(5)
Revenue's impugned delay in filing appeals was neither intentional nor deliberate but due to the circumstances beyond its control, i.e., due to late receipt of authorization letter from the Office of Pr. CIT-2, Hyderabad. Such a delay, supported by cogent reasons, deserve to be condoned so as to make way for the cause of substantial justice.
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Appeal (Tribunal) - Condonation of delay - Reasonable cause -
Revenue sought for condonation of delay of 235 days in filing of appeal before ITAT. It averred that due to late receipt of authorization letter from the Office of Pr. CIT-2, Hyderabad, delay was caused in filing of the instant appeals. Held Revenue's impugned delay in filing appeals was neither intentional nor deliberate but due to the circumstances beyond its control. Such a delay, supported by cogent reasons, deserve to be condoned so as to make way for the cause of substantial justice.
Relied :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 : Against the assesse.
A.Y. : 2011-12
INCOME TAX ACT, 1961
Section 36(1)(iii)
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