INCOME TAX ACT, 1961

Section 253(5)

Appeal (Tribunal) - Condonation of delay - Settler/managing trustee of assessee-trust being admitted to hospital due to some serious illness - Reasonable cause

Assessee-trust sought condonation of delay 158 days in filing appeal before Tribunal. It was submitted that settler/managing trustee of the trust was admitted to hospital due to some serious illness. In support of the claim of admission of the managing trustee to the hospital, the assessee also filed discharge summary of the hospital along with the application for condonation of the delay. Further, it was also submitted that after discharging from the hospital, the managing trustee was advised for bed rest and therefore, the appeal could not be filed on time. Held: It was found that managing trustee of assessee-trust was admitted to hospital and he was advised bed rest after discharge. Further, it was also found that the trustee also consulted cardiologist from time to time on various dates. On perusal of the discharge summary and medical prescription by doctors, there was no doubt that the managing trustee was suffering from serious illness and could not pay attention to the issue of filing appeal of the assessee-trust on time. On the issue as why the other trustees did not file the appeal, it was submitted that the order was served through email address of the son of the managing trustee, and thus, the other trustees were not aware of the Income Tax proceedings of the trust. Therefore, the illness of managing trustee and the impugned order being not in the reach of other trustees, was a reasonable cause for delay in filing the appeal. Hence, the delay in filing appeal before Tribunal was condoned.

REFERRED :

FAVOUR : In assessee's favour

A.Y. :

INCOME TAX ACT, 1961

Section 12AA

SUBSCRIBE FOR FULL CONTENT