INCOME TAX ACT, 1961

Section 253(3)

Appeal (Tribunal) - Condonation of delay - Assessee having sufficient cause -

Assessee sought condonation of delay in filing appeal before Tribunal. It submitted that a close relative of its Chartered Accountant (CA) was severely suffering from cancer and was hospitalized and thus, its CA was busy in attending his nearest relative and had not attended office for long time. Therefore, because of the same, the appeal before the Tribunal could not be filed within the limitation prescribed under the Act. Held: Apart from application seeking condonation of delay, assessee also filed its affidavit along with the affidavit of its CA. After going through such documents, it was concluded that the assessee had 'sufficient cause' for not filing appeal well within the period of limitation as its CA could not attend the office for long time due to severe illness of his close relative. Therefore, the delay in filing appeal before the Tribunal was condoned.

REFERRED :

FAVOUR : In assessee's favour

A.Y. :

INCOME TAX ACT, 1961

Section 69

SUBSCRIBE FOR FULL CONTENT