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| The Tax Publishers2020 TaxPub(DT) 4578 (Del-Trib) INCOME TAX ACT, 1961
Section 250
Where assessee sought condonation of delay of 47 days in filing appeal before CIT(A), considering that assessee was entirely dependent upon counsel, but, he did not act on time, therefore, time was taken to engage another counsel, thus, assessee acted bona fidely without any negligence or inaction, and accordingly delay was ordered to be condoned.
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Appeal [CIT(A)] - Maintainability - Condonation of delay of 47 days in filing appeal before CIT(A) -
Assessee sought condonation of delay of 47 days in filing appeal before CIT(A) pleading that delay was nominal and it was caused due to negligence of earlier counsel of assessee. Held: Facts showed that assessee was entirely dependent upon counsel, but, he did not act on time, therefore, time was taken to engage another counsel. Thus, assessee acted bona fidely without any negligence or inaction. It is well settled law that delay could be condoned if there was sufficient cause for delay in submission of the appeal. Assessee had bona fide explanation and no prejudice was going to be caused to revenue if appeal was decided on merits. Delay in filing appeal before CIT(A) was condoned.
REFERRED : Vedabai Alias Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil & Ors. (2002) 253 ITR 798 (SC) : 2002 TaxPub(DT) 475 (SC).
FAVOUR : In assessee's favour.
A.Y. : 2016-2017.
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