INCOME TAX ACT, 1961

Section 253(5)

Appeal (Tribunal) - Condonation of delay - Sufficient cause - Covid-19 circumstances and unexpected lockdown

There was delay of 91 days in filing of appeal before ITAT for which assessee filed an application for condonation of delay contending that due date to file the appeal was 27-5-2020 but under Covid-19 circumstances and due to the unexpected lockdown, assessee failed to file the appeal within time because owing to the circumstances assessee was not able to get the necessary documents signed.Held: Assessee had explained cause of delay and therefore, in the facts and circumstances of case, 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. : 2013-14

INCOME TAX ACT, 1961

Section 69A

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