| |
| The Tax Publishers2020 TaxPub(DT) 3005 (Jp-Trib) INCOME TAX ACT, 1961
Section 253
Where assessee showed a reasonable cause for delay filing instant appeal as he was not present in India and subsequently, as soon as he became aware of order, he was diligent enough and took necessary steps in reaching out to his counsel and filed appeal, thus, delay was condoned and appeal was admitted for adjudication.
|
Appeal (Tribunal) - Maintainability - Condonation of delay in filing of appeal -
Assessee sought condonation of delay in filing of appeal pleading that he was not present in India and proceeded to file appeal, when he returned. Held: Assessee showed a reasonable cause for delay in filing instant appeal as he was not present in India. Subsequently, as soon as he became aware of order, he was diligent enough and took necessary steps in reaching out to his counsel and filed appeal. Delay was condoned and appeal was admitted for adjudication.
REFERRED :
FAVOUR : In assessee's favour
A.Y. : 2010-11
INCOME TAX ACT, 1961
Section 271(1)(b)
 SUBSCRIBE FOR FULL CONTENT
|