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| The Tax Publishers2020 TaxPub(DT) 3547 (Jp-Trib) INCOME TAX ACT, 1961
Section 253(5)
Delay in receipt of order of CIT(A) constituted reasonable cause for delay in filling of appeal before ITAT and, therefore, delay was condoned.
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Appeal (Tribunal) - Condonation of delay - Reasonable cause - Delay in receipt of order of CIT(A)
Assessee sought condonation of delay of 42 days in filing of appeal. Assessee submitted that on enquiry of status of appeal, assessee came to know that CIT(A) had passed an ex parte order on 28-2-2019 for concerned assessment year and appeal for previous assessment year, i.e., assessment year 2012-13 was still pending. However, since assessee did not receive a copy of said order, assessee applied to CIT(A) for a certified copy of same which was received on 3-6-2019 and thereafter, instant appeal was filed on 10-6-2019 and time limit for filing appeal should therefore start from the date the order was communicated or received by the assessee. In support, affidavit of the assessee was placed on record. Held: Assessee reasonably explained the reasons for delay in filing appeal as submitted in his affidavit which was placed on record. Hence, delay was condoned and appeal was admitted for adjudication.
REFERRED :
FAVOUR : in assessee's favour
A.Y. : 2013-14
INCOME TAX ACT, 1961
Section 148
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