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| The Tax Publishers2021 TaxPub(DT) 6340 (Hyd-Trib) INCOME TAX ACT, 1961
Section 253(5)
Delay in filing Cross-Objections was neither intentional nor deliberate but due to the circumstances beyond assessee's control, i.e., Tribunal modified its order against MA filed by assessee and, therefore, such delay supported by cogent reasons, deserved 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 -
Assessee sought condonaton of delay of 553 days in filing of cross-objections (CO) before ITAT. To this effect, assessee filed affidavit affirming, inter alia, therein that since Tribunal modified its order against MA filed by assessee same caused delay in filing of C.Os. Held: Impugned delay in filing Cross Objections was neither intentional nor deliberate but due to the circumstances beyond assessee's control. Such delay supported by cogent reasons, deserved to be condoned so as to make way for the cause of substantial justice.
Followed:Case law Collector, Land Acquisition v. Mst. Katiji & Ors, 1987 AIR 1353 (SC) : 1987 TaxPub(DT) 1279 (SC) and University of Delhi v. Union of India, Civil Appeal No. 9488 & 9489/2019, dated 17-12-2019 : 2020 TaxPub(DT) 0446 (SC)
REFERRED :
FAVOUR : In assessee's favour.
A.Y. :
INCOME TAX ACT, 1961
Section 163
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