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| The Tax Publishers2020 TaxPub(DT) 3464 (Mum-Trib) INCOME TAX ACT, 1961
Section 254
Where assessee applied for condonation of delay in filing appeal before Tribunal, considering fact that although Tribunal observed that delay was caused due to wrong advice of counsel but rejected application of assessee holding that non-filing of appeal was a 'conscious decision' taken by assessee and that it was an after-thought, order of Tribunal was recalled.
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Appeal (Tribunal) - Rectification of mistake - Mistake apparent on record -
Assessee filed appeal before Tribunal and applied for condonation of delay in filing appeal before Tribunal. Case of assessee was that even though Tribunal observed that delay was caused due to wrong advice of counsel, request of assessee was rejected observing that non-filing of appeal was a 'conscious decision' taken by assessee. Held: Although Tribunal accepted fact that delay in filing appeal was due to wrong advice of counsel, but proceeded to dismiss appeal on sole basis of finding that it was an after-thought of assessee, after AO decided to make additions, in respect of issues questioned by CIT(A), ignoring pleading of assessee. Said findings of Tribunal constituted a mistake apparent on record, which was to be rectified under section 254(2). Order of Tribunal was recalled and Registry was directed to re-fix case for hearing in due course.
REFERRED : Aneeka Universal P. Ltd. v. Pr. CIT [ITA No. 7115/Mum/2019, Order dated 29-11-2019].
FAVOUR : In assessee's favour.
A.Y. : 2013-14
IN THE ITAT, MUMBAI BENCH
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