| |
| The Tax Publishers2019 TaxPub(DT) 3947 (Pune-Trib) INCOME TAX ACT, 1961
Section 254
As delay in filing of appeal before ITAT had occurred due to misunderstanding and inadequate advice about correct remedy, therefore, delay was condoned as reason for delay was beyond assessee's control.
|
Appeal (Tribunal) - Condonation of delay - Wrong advice by tax consultant about correct remedy -
On receipt of the order of CIT(A) assessee first approached the CIT (A) under section 264 instead of approaching Tribunal for relief. This resulted into delay of 125 days in filing of appeal before Tribunal. Assessee sought condonation of delay contending that delay occurred due to some wrong guidance and advice by the Tax Consultant. Held : As delay in filing of appeal before ITAT had occurred due to misunderstanding and inadequate advice about correct remedy, therefore, delay was condoned as reason for delay was beyond assessee's control.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2014-15
INCOME TAX ACT, 1961
Section 254
 SUBSCRIBE FOR FULL CONTENT
|