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| The Tax Publishers2020 TaxPub(DT) 2191 (Jp-Trib) : (2020) 080 ITR (Trib) 0001 INCOME TAX ACT, 1961
Section 253(5)
Where assessee made out a clear case that there was sufficient cause which being beyond control of assessee, prevented him from filing appeals in time before Tribunal and considering that assessee was diligent and sought advice from his counsel from time to time and was not guilty of negligence on his part, delay of 583 days in filing appeal before Tribunal was condoned.
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Appeal (Tribunal) - Maintainability - Condonation of delay of 583 days in filing appeal before Tribunal -
Appeal of assessee was filed with a delay of 583 days. Assessee pleaded for condonation of delay and sought admittance of appeals for adjudication on merits. Case of assessee was that to co-operate with revenue and to bring litigation to an end, counsel advised not to file further appeal. Thus, assessee acted on advice of counsel and no further action was taken in terms of filing appeal before Tribunal. Held: Assessee made out a clear case that there was sufficient cause which being beyond control of assessee, prevented him from filing appeals in time before Tribunal. Assessee was diligent and sought advice from his counsel from time to time and was not guilty of negligence on his part and it could be said that delay was due to negligence and inaction on its part, which could be avoided if assessee had exercised due care and attention. Due to subsequent developments wherein assessee ran a serious risk of prosecution where penalty was confirmed, he was advised to file instant appeals. There was no culpable negligence or mala fide on assessee's part in delayed filing of appeals. Thus, delay was condoned.
Relied:T. Ashok Pai v. CIT (2007) 292 ITR 11 (SC) : 2007 TaxPub(DT) 1251 (SC) KC Builders and another v. Asstt. CIT 2004 TaxPub(DT) 1323 (SC) N. Balakrishnan v. M. Krishnamurthy 2008 TaxPub(EX) 1737 (SC) Sumati Dayal v. CIT (1995) 214 ITR 801 (SC) : 1995 TaxPub(DT) 1173 (SC) G.L. Didwania & Anr. v. ITO & Anr. (1995) 224 ITR 687 (SC) : 1997 TaxPub(DT) 0040 (SC) Collector, Land Acquisition v. Mst. Katiji & Ors. (1987) 62 CTR (Syn) (SC) 23 : (1987) 167 ITR 471 (SC) : 1987 TaxPub(DT) 1279 (SC) Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi & Ors. AIR 1979 SC 1666 : 1979 TaxPub(DT) 1020 (SC) Pr. CIT v. M/s. Sri Radha Krishna Vihar [ITTA No. 740/2017] : 2018 TaxPub(DT) 1268 (AP-HC) Vijay Vishin Meghani v. Dy. CIT (2017) 398 ITR 250 (Bom) : 2017 TaxPub(DT) 4355 (Bom-HC) M/s. United Christmas Celebration Committee Charitable Trust v. ITO (2017) 249 Taxman 372 (Mad) : 2017 TaxPub(DT) 1793 (Mad-HC) M/s. Hosanna Ministries v. ITO (2017) 152 DTR (Mad) 8 : 2017 TaxPub(DT) 0865 (Mad-HC) CIT & Ors. v. M/s. Manjunatha Cotton and Ginning Factory & Ors. (2014) 359 ITR 565 (Karn) : 2014 TaxPub(DT) 0202 (Karn-HC) Mukesh Jesangbhai Patel v. ITO (2013) 29 taxmann.com 389 (Guj) Jayanti Lal Patel v. Asstt. CIT & Ors. (1997) 20 TW 546 (Raj) : 1998 TaxPub(DT) 0901 (Raj-HC) Shashichand Jain & Ors. v. UOI & Ors. (1995) 213 ITR 184 (Bom) : 1995 TaxPub(DT) 0184 (Bom-HC) Shri Padam Chand Pungliya v. Asstt. CIT (2019) 71 ITR(Trib) 562(JP) : 2019 TaxPub(DT) 2207 (Jp-Trib) Mahesh Kumar Jain v. ACIT (ITA No. 630/JP/17 & others, dated 27-11-2017) Ganesh Chawala v. ITO (2008) 9 DTR 162 (Jp-Trib) : 2008 TaxPub(DT) 0012 (Jp-Trib) Ashwani Kumar v. ITO (1991) 39 ITD 183 (Del) : 1991 TaxPub(DT) 1532 (Del-Trib)
REFERRED :
FAVOUR : In assessee's favour
A.Y. : 2008-09 to 2012-13
INCOME TAX ACT, 1961
Section 271(1)(c)
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