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| The Tax Publishers2020 TaxPub(DT) 2198 (Ahd-Trib) : (2020) 078 ITR (Trib) 0622 INCOME TAX ACT, 1961
Section 253
When assessee would not file appeal in time due to change in place of employment and since Revenue had not brought anything on record contrary to contention of assessee justifying the delay in filing the appeal, therefore, assessee's application for condonation was allowed and further assessee should be penalized for default committed by him for not presenting the appeal in time for Rs. 5000.
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Appeal (Tribunal) - Condonation of delay of 358 days - Assessee could not appear before AO and CIT(A)'' due to shifting his employment -
Appeal filed by assessee was late by 358 days for which he submitted that he had shifted to Pune for his employment and therefore he could not file the appeal within the time prescribed under the Act. Accordingly, assessee pleaded for the condonation of delay and filed the application thereto. Assessee could not appear before AO and CIT(A)'' due to shifting his employment as contended in the condonation petition. Held: Assessee could not file the appeal due to change in the place of employment. Revenue had not brought anything on record contrary to contention of assessee justifying the delay in filing the appeal. Therefore, content of application filed by assessee was correct despite of the fact that condonation petition was not supported with the corroborative evidences for shifting employment. Assessee should be penalized for default committed by him for not presenting the appeal in time for Rs. 5000. Accordingly delay was condoned.
REFERRED :
FAVOUR : In assessee's favor
A.Y. :
IN THE ITAT, AHMEDABAD BENCH
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