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| The Tax Publishers2020 TaxPub(DT) 2230 (Del-Trib) INCOME TAX ACT, 1961
Section 253
Where assessee gave order of CIT(A) for filing of appeal to its counsel, who did not file appeal, but also parted ways with assessee, thus, considering that assessee did not derive any benefit by late filing of appeal, delay in filing of appeal was condoned.
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Appeal (Tribunal) - Maintainability - Condonation of delay of 125 days in filing appeal before Tribunal -
Assessee sought condonation of delay of 125 days in filing appeal before Tribunal pleading that delay occurred due to fault of assessee's counsel who had parted ways with assessee. Held: Assessee gave order of CIT(A) for filing of appeal to its counsel, who did not file appeal, but also parted ways with assessee. In fact assessee did not derive any benefit by late filing of appeal, thus, delay in filing of appeal was condoned.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2013-14
INCOME TAX ACT, 1961
Section 250
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