The Tax Publishers2020 TaxPub(DT) 3388 (Del-Trib)

INCOME TAX ACT, 1961

Section 249

It was not case of revenue that there were any mala fides on part of assessee in preferring appeal with any delay and obviously, assessee did not stand to gain by preferring the appeal with delay, there was no reason not to accept the explanation offered by assessee that it was only due to bona fide mistaken impression the delay occurred in preferring the appeal.

Appeal [CIT(A)] - Maintainability - Condonation of delay in filing appeal -

Assessee sought condonation of delay in preferring appeal before CIT(A), which was denied. Held: It was not case of revenue that there were any mala fides on part of assessee in preferring appeal with any delay. Obviously, assessee did not stand to gain by preferring the appeal with delay. When technicalities are pitted against the substantial justice, the former must give way to the latter. There was no reason not to accept the explanation offered by the assessee that it was only due to bona fide mistaken impression the delay occurred in preferring the appeal.

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2016-17

INCOME TAX ACT, 1961

Section 143(1)

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