INCOME TAX ACT, 1961

Section 253(5)

Appeal (Tribunal) - Condonation of delay - Delay occurred as assessee was staying outside India being an overseas citizen -

Assessee sought condonation of delay in filing appeal before Tribunal. He submitted that he was an overseas citizen of India holding passport of Australia. Therefore, due to the reason that the assessee remained outside India, the appeal could not be filed within the period of limitation. Held: Since assessee remained outside India as he was an overseas citizen of India holding passport of Australia, the appeal before Tribunal could not be filed within the period of limitation by him and accordingly, the delay in filing such appeal was condoned.

REFERRED :

FAVOUR : In assessee's favour

A.Y. : 2007-08 & 2008-09

INCOME TAX ACT, 1961

Section 250

SUBSCRIBE FOR FULL CONTENT