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| The Tax Publishers2020 TaxPub(DT) 3383 (Coch-Trib) INCOME TAX ACT, 1961
Section 254
Where assessee filed application for condonation of delay of 245 days in filing appeal before Tribunal and pleaded that reason for said delay was that his counsel who was representing his case was seriously ill due to heart ailments and he had passed away, as there was good and sufficient reasons for filing appeal belatedly, delay was condoned and appeal was admitted for adjudication.
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Appeal (Tribunal) - Maintainability - Condonation of delay of 245 days in filing appeal before Tribunal -
Assessee filed application for condonation of delay of 245 days in filing appeal before Tribunal. He pleaded that reason for said delay was that his counsel who was representing his case was seriously ill due to heart ailments and he had passed away.Held: There was no willful negligence or laches on assessee's part and in case if delay of 245 days was not condoned, it would cause irreparable harm and injustice to assessee. There was good and sufficient reasons for filing the appeal belatedly. Accordingly, delay of 245 days in filing appeal was condoned and appeal was admitted for adjudication.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2014-15
INCOME TAX ACT, 1961
Section 263
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