The Tax Publishers2021 TaxPub(DT) 6187 (Hyd-Trib)

INCOME TAX ACT, 1961

Section 253(5)

Due to delay in taking advice from the counsel whether to appeal before ITAT against the order passed by the Pr. CIT or not, there occurred impugned delay in filing of instant appeal. The delay was neither intentional nor deliberate but due to the circumstances beyond assessee's control such delay, supported by cogent reasons, deserve to be condoned so as to make way for the cause of substantial justice.

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

There was 36 days delay in filing before ITAT. Assessee filed a petition for condonation of delay along with an affidavit wherein it was inter alia, affirmed that due to delay in taking advice from the counsel whether to appeal before ITAT against the order passed by the Pr. CIT or not, there occurred impugned delay in filing of instant appeal. Held: Impugned delay was neither intentional nor deliberate but due to the circumstances beyond assessee's control such 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) & University of Delhi v. UOI Civil Appeal No. 9488 & 9489/2019, dated 17 -12-2019 : 2020 TaxPub(DT) 446 (SC).

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2009-10


INCOME TAX ACT, 1961

Section 263

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