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| The Tax Publishers2020 TaxPub(DT) 2558 (Kol-Trib) INCOME TAX ACT, 1961
Section 253(5)
Delay in filing of appeal on account of communication gap between assessee and his advocate due to assessee living in hilly area far from city was considered as sufficient cause and hence, delay was condoned.
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Appeal (Tribunal) - Condonation of delay - Reasonable cause - Communication gap between assessee and his advocate due to assessee living in hilly area
Assessee sought condonation of delay of 73 days in filing of appeal before ITAT. Assessee explained the reasons for delay that assessee lived in hilly area far from Kolkata and hence there was a communication gap between assessee and his advocate. Held: Reason given by assessee for delay in filing of appeal was considered sufficient and thus delay was condoned.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2012-13
INCOME TAX ACT, 1961
Section 55A
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