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| The Tax Publishers2020 TaxPub(DT) 4062 (Chen-Trib) INCOME TAX ACT, 1961
Section 253(5)
Where delay in filing of appeal before Tribunal was mainly because of mishandling of tax proceedings before the authorities by the earlier consultant, who handled the tax matters of the assessee for which the assessee could not be penalized, therefore, the said delay would be condonable.
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Appeal (Tribunal) - Condonation of delay - Delay occurred due to mishandling of tax proceedings by assessee's consultant - Reasonable cause
Assessee-company sought condonation of delay of 71 days in filing appeal before Tribunal. It was submitted that the delay occurred due to inadvertent mistake of the counsel of the assessee, who handled tax matters before AO as well as CIT(A). It was further submitted that the assessee changed his counsel and the issue was handed over to new counsel for resolving the tax dispute and at that time, the counsel came to know that the appeal was not filed against the order of the CIT(A). Held: It was found that delay in filing of appeal before Tribunal was mainly because of mishandling of tax proceedings before the authorities by the earlier consultant, who handled the tax matters of the assessee for which the assessee could not be penalized. Therefore, the delay of 71 days in filing appeal before the Tribunal was condoned.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2013-14, 2014-15 & 2015-16
INCOME TAX ACT, 1961
Section 250
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