The Tax Publishers2020 TaxPub(DT) 4294 (Hyd-Trib)

INCOME TAX ACT, 1961

Section 253(5)

Delay in filling of appeal on account of papers misplaced by one of office staff could no be attributed to assessee. Therefore, in the interest of justice, delay of 368 days in filing of appeal was condoned.

Appeal (Tribunal) - Condonation of delay - Delay not attributable to assessee -

Assessee sought for condonation of delay of 368 days in filing the appeal before Tribunal. Assessee's case was that papers were misplaced by one of office staff and same could not be traced out. Held: Delay in filing the appeal was not attributable to the assessee. Therefore, in the interest of justice, delay of 368 days in filing of appeal was condoned.

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2006-07

INCOME TAX ACT, 1961

Section 143(3)

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