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| The Tax Publishers2020 TaxPub(DT) 0645 (Bang-Trib) INCOME TAX ACT, 1961
Section 253(5)
Where delay in filing appeal was not deliberate and intentional nor due to negligence and there was reasonable cause in filing appeal belatedly by assessee, as assessee was not in a position to get timely legal assistance from Chartered Accountant or Advocate, then, delay in filing appeal was to be condoned.
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Appeal (Tribunal) - Condonation of delay - Delay was neither deliberate and intentional nor due to negligence -
Assessee sought condonation of delay of 268 in filing of appeal before ITAT. Assessee's case was that she was an uneducated lady styaing in a rural village of Kalaburagi. She was not assisted by legal advisor. She could not read or write and also could sign. This could not be seen from the thumb impression in appeal papers. She was also not in a position to get timely legal assistance from Chartered Accountant or Advocate and she came to know about pending appeal only on receipt of notice of outstanding demand issued by AO, proposing levy of penalty.Held: From assessee's submission, it could be inferred that delay was not deliberate and intentional nor due to negligence and there was reasonable cause in filing appeal belatedly by assessee, therefore, delay was condoned.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2012-13
INCOME TAX ACT, 1961
Section 69A
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