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| The Tax Publishers2020 TaxPub(DT) 1223 (Del-Trib) INCOME TAX ACT, 1961
Section 253(5)
No doubt no one can be debarred from filing appeal which is a statutory right of assessee only because the appeal filed by the assessee was delayed by 49 days. In the interest of justice and in view of the fact that assessee had mentioned various reasons for condonation of delay of 40 days along with affidavit and balance sheet, delay was condoned.
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Appeal (Tribunal) - Condonation of delay - Delay of 49 days in filing of appeal -
Assessee sought condonation of delay of 49 days in filing of appeal before Tribunal. Assessee's case was that it could not file appeal due to in business and also assessee could not employ any employee to support business.Held: No doubt no one can be debarred from filing appeal which is a statutory right of assessee only because the appeal filed by the assessee was delayed by 49 days. In the interest of justice and in view of assessee had mentioned various reasons for condonation of delay of 40 days along with affidavit and balance sheet, delay was condoned.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2009-10 & 2010-11
INCOME TAX ACT, 1961
Section 253(5)
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