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| The Tax Publishers2021 TaxPub(DT) 6321 (Hyd-Trib) INCOME TAX ACT, 1961
Section 253(5)
Due to the papers relating to appeal misplaced by one of office staff, there allowed delay of 753 days' delay in filing of appeal before ITAT which was neither intentional nor deliberate but due to the circumstances beyond its control. Therefore, delay, supported by cogent reasons, deserves 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 -
There was delay of 753 day in filing of appeal before ITAT. Assessee sought for condonation of delay that due to the papers relating to appeal misplaced by one of office staff, pleading delay in filing of instant appeal was caused.Held: Impugned delay was neither intentional nor deliberate but due to the circumstances beyond its control. Therefore, delay, supported by cogent reasons, deserves to be condoned so as to make way for the cause of substantial justice. Therefore, delay, supported by cogent reasons, deserves 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) 0446 (SC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2014-15
INCOME TAX ACT, 1961
Section 50B
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