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| The Tax Publishers2020 TaxPub(DT) 1345 (Asr-Trib) : (2020) 203 TTJ 0030 INCOME TAX ACT, 1961
Section 253(5)
Where delay in filing appeal before Tribunal occurred due to sickness of assessee's counsel and he also filed an affidavit to substantiate the same, thus, it would be said that the assessee had satisfactorily explained the delay and hence, such delay was condonable.
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Appeal (Tribunal) - Condonation of delay - Sufficient cause provided by assessee -
Assessee-company filed application seeking condonation of delay of 68 days in filing appeal before Tribunal. Assessee's counsel filed an affidavit that he was fallen sick due to which he was admitted in hospital and therefore, the delay was caused in filing of appeal. Held: Since delay in filing appeal before Tribunal occurred due to sickness of assessee's counsel and he also filed an affidavit to substantiate the same, thus, it would be said that the assessee had satisfactorily explained the delay and hence, such delay was condonable.
REFERRED :
FAVOUR : In assessee's favour
A.Y. : 2010-11 to 2012-13
INCOME TAX ACT, 1961
Section 4
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