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| The Tax Publishers2020 TaxPub(DT) 3693 (Ahd-Trib) : (2021) 186 ITD 0001 INCOME TAX ACT, 1961
Section 246
Difficulty faced by assessee in preferring appeal electronically within prescribed time period constituted reasonable cause and dismissal of appeal by CIT(A) was grossly irregular and arbitrary.Therefore, order of dismissal of appeal on the ground of limitation was quashed.
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Appeal [CIT(A)] - Condonation of delay - Reasonable cause - Difficulty faced by assessee in preferring appeal electronically
Assessee sought condonation of delay of 489 days in filing of appeal before CIT(A). Assessee's case was that since online filing of appeal was newly introduced during the year under consideration, therefore, assessee faced difficulty in uploading appeal electronically in the system. Held: Difficulty faced by assessee in preferring appeal electronically within the prescribed time period constituted reasonable cause and dismissal of appeal by CIT(A) was grossly irregular and arbitrary.Therefore, order of dismissal of appeal on the ground of limitation was quashed.
REFERRED :
FAVOUR : In assessee's favour
A.Y. : 2013-14 & 2014-15
INCOME TAX ACT, 1961
Section 36(1)
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