INCOME TAX ACT, 1961

Section 253

Appeal (Tribunal) - Condonation of delay - Delay of 502 days - Bona fide mistake on the part of the tax consultant

Assessee had filed application for condonation of delay of 502 days. AO passed the orders under sections 201(1) and 201(1A) in respect of 4 quarters. Assessee challenged the orders passed by AO before CIT(A), however, filed only one appeal against the four orders passed by AO in respect of 4 quarters. On this objection raised by CIT(A), assessee filed three separate of appeals with an application for condonation of delay explaining the cause of delay as bona fide mistake on the part of the tax consultant to file one appeal instead of 4 appeals. It was also explained that since the demand notice issued by AO was in respect of the total sum of 4 quarters and therefore, the assessee mistakenly filed one appeal instead of 4 appeals. Held: CIT(A) had allowed the appeal of assessee by treating the same as appeal against the order passed by AO for first quarter. Assessee duly filed the appeal within the period of limitation however, due to bona fide mistake and that too on the part of the tax consultant of the assessee to file one appeal, instead of 4 separate appeals for each quarter, against the orders passed by AO. Accordingly, when assessee had explained the cause of delay which was factually correct as due to bona fide mistake, assessee filed only one appeal instead of four separate appeals against quarterly orders passed by AO, thus, condoned the delay of 502 days in filing the appeals before CIT(A).

REFERRED :

FAVOUR : In assessee's favor

A.Y. : 2010-11

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