INCOME TAX ACT, 1961

Section 249(3)

Appeal [CIT(A)] - Condonation of delay - Reasonable cause - Delay due to assessee pursuing alternate remedy

Assessee sought condonation of delay of 1800 days in filing of appeal before CIT(A). Assessee's case was that delay was due to the fact of alternative remedy being pursued by assessee and due to this reason assessee could not file appeals agianst intimation under section 200A and thereby reasons were beyond the control of assessee and this being reasonable and sufficient cause for not filing of the appeals on time, the delay should have condoned as it was only at the time of hearing before Tribunal that assessee became aware that appeals which were filed agianst intimation passed under section 154 were not maintainable in terms of section 246A read with section 253 and that appeals should have been filed against original intimation issued by AO under section 200A. Held: Admitted facts are that assessee was pursuing alternative remedy, even though delay was very long, assessee had reasonable and sufficient cause for not filing the appeals against intimation under section 200A before CIT(A). Since there was reasonable and sufficient cause in not filing appeal before CIT(A), delay was condoned.

Relied:CIT v. KSP Shanmugavel Nadar (1985) 153 ITR 596 (Mad) : 1985 TaxPub(DT) 430 (Mad-HC).

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2013-14

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