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| The Tax Publishers2020 TaxPub(DT) 4374 (Mad-HC) : (2021) 276 TAXMAN 0448 INCOME TAX ACT, 1961
Section 250
Where assessee was seeking condonation of delay in filing appeal before CIT(A), considering that it would be inequitable to reject appeal on the ground of delay bearing in mind the legal principle that none benefits by lodging an appeal belatedly, delay was ordered to be condoned.
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Appeal [CIT(A)] - Condonation of delay in filing appeal before CIT(A) - Maintainability of appeal -
Assessee was aggrieved by order of Tribunal refusing to condone the delay of 317 days in filing appeal before CIT(A), without considering the fact that restoration application filed by assessee before CIT(A) was duly acknowledged by CIT(A).Held: Assessee filed an application before CIT(A) for recalling the order, dismissing the appeals for default and the date seal was sufficient proof of filing such application. It appeared that that record was not placed before Tribunal when it passed order. Court is required to take a decision on a Substantial Questions of Law and it would be inequitable to reject the appeal on the ground of delay and also bearing in mind the legal principle that none benefits by lodging an appeal belatedly.
REFERRED : Grindlays Bank Ltd. v. Central Government Industrial Tribunal & Ors. AIR 1981 SC 606, CIT v. Madhu [Income Tax Appeal Defective No.93 of 2014 dated 28-10-2014] and M/s. UFX Ventures Pvt. Ltd. v. ACIT [I.T.A. Nos. 2217 And 2218/Chny/2019, dt. 20-2-2020].
FAVOUR : In assessee's favour.
A.Y. :
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