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| The Tax Publishers2020 TaxPub(DT) 2985 (Bang-Trib) INCOME TAX ACT, 1961
Section 250
Where delay in filing appeal before CIT(A) supported with reasons explained in affidavit could be accepted, further considering that assessee would not gain by delaying in filing of appeal, delay was supported with sufficient cause and pragmatic approach should be considered, accordingly delay was condoned.
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Appeal (CIT(A) - Maintainability - Condonation of delay of 331 days in filing appeal -
Assessee sought condonation of delay of 331 days in filing appeal before CIT(A). Held: Delay in filing appeal before CIT(A) supported with reasons explained in affidavit could be accepted. Further assessee would not gain by delaying in filing of appeal. Delay in filing appeal before CIT(A) was supported with sufficient cause and pragmatic approach should be considered for condonation of delay. Accordingly, delay was condoned.
Followed:Collector, Land Acquisition v. Mst. Katiji & Ors. (1987) 167 ITR 471 (SC) : 1987 TaxPub(DT) 1279 (SC)
REFERRED :
FAVOUR : In assessee's favour
A.Y. :
IN THE ITAT, BANGALORE BENCH
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