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| The Tax Publishers2020 TaxPub(DT) 3222 (Mum-Trib) INCOME TAX ACT, 1961
Section 253(5)
Where assessee's father aged 65 years, who was looking after the tax matters of the assessee, was admitted to hospital for spinal problem that resulted in delay in filing appeal before Tribunal, the delay in filing such appeal would be condonable.
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Appeal (Tribunal) - Condonation of delay - Assessee's father who was looking after tax matters of the assessee was admitted to hospital - Reasonable cause
Assessee sought condonation of delay of 68 days in filing appeal before Tribunal. He submitted that his father aged 65 years, who was looking after his entire finance, banking, accounts and tax related matters was hospitalized for certain ailments and hence, he was unable to file the appeal within the time.Held: It was found that assessee's father aged '65' years, who was looking after the tax matters of the assessee was admitted to hospital for spinal problem due to which, he could not attend the case for filing appeal before Tribunal. However, immediately after recovery from his illness, he filed the appeal, which resulted in delay of '68' days in filing appeal before the Tribunal. Thus, there was a reasonable cause for not filing the appeal within the time and hence, the delay in filing such appeal was condoned.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2010-11
INCOME TAX ACT, 1961
Section 250
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