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| The Tax Publishers2020 TaxPub(DT) 1364 (Coch-Trib) : (2021) 186 ITD 0073 INCOME TAX ACT, 1961
Section 253(5)
From the reasons stated in affidavit for belated filing of appeal it was clear that delay in filing of appeal could not be attributed to any latches on the part of assessee, hence, delay was condoned and appeal was disposed on merits.
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Appeal (Tribunal) - Condonation of delay - Delay not attributable to any latches on assessee's part -
Assesse sought condonation of delay of 88 days in filing of appeal. In the affidavit, assessee stated that he was suffering from spondylisis. Due to court vacations and owing to extremely busy schedule of advocate engaged by assessee, he was able to fix an appointment with him only during 2nd week of June. However, said advocate was hesitant in accepting the brief as he was already preoccupied with certain other matter. Being not well versed with tax laws, assessee engaged another advocate who prepared appeal papers by the end of July. Due to natural calamities in August, there was communication gap between assessee and the advocate. Finally, appeal was filed on 19-9-2018. The assessee submitted that due to aforesaid reasons, there was delay of 88 days in filing the appeal.Held: From the reasons stated in the affidavit for belated filing of appeal it was clear that delay in filing of appeal could not be attributed to any latches on the part of assessee, hence, delay was condoned and appeal was disposed on merits.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2008-09
INCOME TAX ACT, 1961
Section 10(10C) Rule 2BA
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