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| The Tax Publishers2020 TaxPub(DT) 2666 (Luck-Trib) INCOME TAX ACT, 1961
Section 253(5)
Reason submitted by assessee that assessee tied the folder in which the order was kept, with some other files and it got bundled with other records; and appeal could be filed only after it was traced, incurring inordinate delay of thirty six days, appeared sufficient cause and, therefore, inordinate delay of 36 days in filing of appeal was condoned.
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Appeal (Tribunal) - Condonation of delay - Sufficient cause - assessee tied the folder in which the order was kept and appeal could be filed only after it was traced
Assessee sought condonation delay of 36 days in filing of appeal. Assessee's case was that assessee tied the folder in which the order was kept, with some other files and it got bundled with other records; and appeal could be filed only after it was traced, incurring the inordinate delay of thirty six days. Held: Finding the plausible sufficient cause for delay in filing the appeal inordinate delay of 36 days in filing of appeal was condoned.
REFERRED :
FAVOUR : In assessee's favour
A.Y. :
INCOME TAX ACT, 1961
Section 194C Section 172
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