| |
| The Tax Publishers2020 TaxPub(DT) 2730 (Del-Trib) : (2020) 183 ITD 0852 : (2020) 084 ITR (Trib) 0181 INCOME TAX ACT, 1961
Section 253(5)
Where delay in filing appeal before Tribunal was due to sudden sickness of assessee's counsel in the case, who was admitted in the hospital, the said delay would be condonable being based on a reasonable cause.
|
Appeal (Tribunal) - Condonation of delay - Reasonable cause -
Assessee sought condonation of delay in filing appeal before Tribunal. It submitted that the said delay occurred due to sudden sickness of its counsel in the case, who was admitted in the hospital. Held: Since delay in filing appeal before Tribunal was due to sudden sickness of assessee's counsel in the case, who was admitted in the hospital, the said delay was condoned on account of a reasonable cause.
REFERRED :
FAVOUR : In assessee's favour
A.Y. :
INCOME TAX ACT, 1961
Section 12AA
 SUBSCRIBE FOR FULL CONTENT
|