INCOME TAX ACT, 1961

Section 253(5)

Appeal (Tribunal) - Condonation of delay - No deliberate delay - Sufficient cause

Assessee sought condonation of delay of 615 days in filing of appeal. Assessee's case was that assessee was incapacitated and had stayed alive and alert to its responsibilities by executing GPA in favour of Bhola to ensure that assessee remained represented. The GPA holder relying on the communication made with D.Uniyal followed these through. There was some miscommunication between Deepak Uniyal and erstwhile C.A. which caused lapse. Held: Director of assessee-company underwent various surgeries for his multiple cancer related health issues and other Director being his wife, also remained out of the country along with him. The affidavit of GPA holder B.K. Bhola had also been verified by Deepak Uniyal, sole employee of assessee company handing notices and orders, etc., from various authorities. It appeared that on account of a mis-communication with erstwhile C.A. and follow up by auditors qua issues of defunct company, non-filing of the appeal was noticed. In these facts, it had been sufficiently demonstrated that delay was non-deliberate and was, therefore, condoned.

Relied :Collector, Land Acquisition v. MST. Katiji 1987 TaxPub(DT) 1279 (SC) : (1987) 167 ITR 471 (SC)

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2009-10 to 2012-13

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