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| The Tax Publishers2020 TaxPub(DT) 0561 (Ahd-Trib) : (2020) 180 ITD 0711 INCOME TAX ACT, 1961
Section 253(5)
Inadvertent lapse on the part of the tax consultant and thereby no proper communication of order of CIT(A) appeared to be reasonable cause for delay in filing of appeal and, therefore, delay was condoned.
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Appeal (Tribunal) - Condonation of delay - Sufficient cause - Inadvertent lapse on the part of the tax consultant
Assessee sought condonation of delay of 238 days in filing of appeal before Tribunal. Assessee filed affidavit explaining that delay was caused due to inadvertent lapse on the part of the tax consultant and thereby order of CIt(A) could not be communicated properly.Held: A reading of the consequence of the event as pointed out in affidavit gave an impression of bona fide lapse and delay in filing of appeal was thus condoned.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2011-12 & 2013-13
INCOME TAX ACT, 1961
Section 2(15)
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