The Tax Publishers2019 TaxPub(DT) 8173 (Mum-Trib)

INCOME TAX ACT, 1961

Section 253(5)

Since delay of 46 days in filing appeal before Tribunal occasioned on account of unavoidable reasons and not for any lapses or laches on the part of assessee, such delay would be condonable.

Appeal (Tribunal) - Condonation of delay - Delay occasioned on account of unavoidable reasons -

Assessee sought condonation of delay of 46 days in filing appeal before Tribunal. He submitted that the said delay occasioned on account of unavoidable circumstances on his part as during the relevant period of time, he was travelling within and outside India for his business purpose, and therefore, inadvertently the appeal could not be filed within the stipulated period. Held: On perusal of application filed by assessee seeking condonation of delay, which was further supported by his 'affidavit', it was found that there was substantial force in the claim of the assessee that the delay of 46 days in filing the instant appeal occasioned on account of unavoidable reasons and not for any lapses or laches on his part. Accordingly, the said delay was condoned.

REFERRED :

FAVOUR : In assessee's favour

A.Y. : 2014-15

INCOME TAX ACT, 1961

Section 272A(2)(c)

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