INCOME TAX ACT, 1961

Section 253(5)

Appeal (Tribunal) - Condonation of delay - Conduct of assessee did not appear to be of a vigilant assessee -

Assessee sought condonation of delay of 1422 days in filing of appeal contending that he was not advised properly by AR and he was not aware of the steps to be taken against assessment order. Assessee further submitted that he had a strong case on merits and therefore, delay was to be condoned. Held: Ordinarily, a litigant does not stand to benefit by lodging an appeal late and Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned, the highest that can happen is that a cause would be decided on merits after hearing the parties. In the instant case, though conduct of assessee did not appear to be of a vigilant assessee, however, to serve the interest of justice delay was condoned and issue was remanded to AO for a decision on merits. Subject to the condition that the assessee pays a sum of Rs. 10,000 to P.M's Relief Fund.

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2010-11

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