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| The Tax Publishers2020 TaxPub(DT) 2552 (Jp-Trib) INCOME TAX ACT, 1961
Section 254
Where assessee sought condonation of delay of 60 days in filing appeal pleading that the order of CIT(A) was wrongly delivered to some other person having similar name as assessee, delay was condoned.
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Appeal (Tribunal) - Maintainability - Condonation of delay of 60 days in filing appeal -
Assessee sought condonation of delay of 60 days in filing appeal before Tribunal. Held: Delay in filing appeal was explained by assessee due to misdelivery of order of CIT(A) to some other person. Assessee also filed an affidavit in support of application for condonation of delay. Explanation of assessee for delay of 60 days in filing instant appeal was justified, therefore delay of 60 days in filing appeal was condoned.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. :
INCOME TAX ACT, 1961
Section 68
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