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| The Tax Publishers2019 TaxPub(DT) 8371 (Mum-Trib) : (2020) 204 TTJ 0493 INCOME TAX ACT, 1961
Section 253(5)
There was substance in claim of assessee that delay involved in filing of cross objection was not intentional but was backed by compelling circumstances. Accordingly, in totality of facts of case delay was condoned.
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Appeal (Tribunal) - Condonation of delay - Delay backed by compelling circumsances -
Assessee sought condonation of delay of 36 days in filing of cross objection before Tribunal it was the claim of assessee, that delay in filing of cross objection was due to prolonged differences and disputes between promoters of assessee-company.Held: There was substance in claim of assessee that delay involved in filing of cross objection was not intentional but was backed by compelling circumstances. Accordingly, in totality of facts of case delay was condoned.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2013-14
INCOME TAX ACT, 1961
Section 69
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