The Tax Publishers2020 TaxPub(DT) 0643 (Coch-Trib)

INCOME TAX ACT, 1961

Section 253(5)

The fact of assessee being out of station stood sufficient cause for condonation of delay of 10 days in filing of appeal before Tribunal.

Appeal (Tribunal) - Condonation of delay - Sufficient cause - Delay of 10 days on account of assessee being out of station

There was a delay of 10 days in filing appeals before Tribunal. Assessee filed condonation petitions accompanied by affidavits stating that since assessee was out of station, delay of 10 days happneed in filing appeals and there was no willful latches or omission on her part in this regard.Held: There was good and suficient reason for belatedly filing appeals, hence, delay of 10 days in filing appeals was condoned and appeals were admitted for adjudication.

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2010-11 to 2014-15

INCOME TAX ACT, 1961

Section 80P(2) Section 80P(4)

SUBSCRIBE TaxPublishers.inSUBSCRIBE FOR FULL CONTENT