The Tax Publishers2020 TaxPub(DT) 2013 (Nag-Trib)

INCOME TAX ACT, 1961

Section 254

Since delay in filing of appeal before Tribunal could not be attributed to deliberate conduct of assessee neither through intention nor through action, no mala fide was made out by Revenue and further considering that assessee raised a legal ground, which went to root of matter, delay was condoned.

Appeal (Tribunal) - Maintainability - Condonation of delay for 979 days in filing of appeal -

Assessee sought condonation of delay for 979 days in filing of appeal. Held: Delay could not be attributed to deliberate conduct of assessee neither through intention nor through action. No mala fide was made out by Revenue. Further, assessee raised a legal ground, which went to root of matter. Thus, delay was condoned.

REFERRED :

FAVOUR : In assessee's favour

A.Y. :

INCOME TAX ACT, 1961

Section 271C

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