The Tax Publishers2020 TaxPub(DT) 2916 (Ctk-Trib) : (2020) 183 ITD 0690 : (2020) 207 TTJ 0209 : (2020) 084 ITR (Trib) 0010

INCOME TAX ACT, 1961

Section 253(5)

Ill health of director looking after finance and taxation constituted sufficient cause for delay

Appeal (Tribunal) - Condonation of delay - Sufficient cause - Ill health of director looking after finance and taxation

Assessee-company sought condonation delay of 158 days in filing of appeal. Assessee stated that due to ill health of Sri Tirupati Chaudhury, Director looking after finance and taxation of company, appeal could not be filed within due time.Held: Condonation petition, filed by assessee was supported by an affidavit and prescriptions by the treating doctor, stating reason for delay in filing of appeal and it could be said that assessee was prevented by sufficient cause for filing the appeal in time. Therefore, delay of 158 days in filing of appeal was condoned.

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2013-14

INCOME TAX ACT, 1961

Section 263

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