INCOME TAX ACT, 1961

Section 253

Appeal (Tribunal) - Condonation of delay - Reasonable cause - Assessee was presented by sufficient cause from filing appeal

Assessee had filed an application seeking the condonation of delay of 133 days wherein detailed explanation was furnished about the reasons because of which the appeal could not be filed within the time prescribed. It was submitted in the application that order of the assessment was passed under section 144C(13) read with section 143(3) was never communicated to assessee, rather the same was communicated. Further, that under the bona fide belief that an order under section 154 was an extension of order passed under section 143(3) read with section 144C(13) and, thus, an appeal should be filed against an order passed under section 154, assessee filed the appeal against section 154 within the period of limitation. It was further submitted that delay in filing the appeal by assessee was not deliberate or intentional as assessee was prevented by sufficient cause from filing the present appeal. Held: Assessment order under section 144C(13) read with section 143(3) passed on 31-10-2016 was communicated to assessee only on 18-3-2019 and assessee filed the appeal against the order under section 154 under the bona fide belief that an order under section 154 was an extension of the order passed under section 143(3) read with section 144G(13). Delay in filing the appeal by assessee was not deliberate or intentional as the assessee was prevented by sufficient cause from filing the present appeal. Since, averments made in the application was corroborated and supported by the evidence, hence, in the interest of justice, delay was to be condoned.

REFERRED :

FAVOUR : In assessee's favour

A.Y. : 2012-13

INCOME TAX ACT, 1961

Section 144C

SUBSCRIBE FOR FULL CONTENT

OR Try Reload the Page