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| The Tax Publishers2020 TaxPub(DT) 4648 (Del-Trib) INCOME TAX ACT, 1961
Section 253(5)
Where assessee was prevented from carrying on normal activities due to severe and persisting back problem arising in a road accident for which the assessee had undergone extensive treatment/therapy, therefore, due to ill-health of the assessee, he could not file appeal before Tribunal within the period of limitation and hence, delay in filing such appeal would be condonable.
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Appeal (Tribunal) - Condonation of delay - Delay on account of ill-health of assessee - Sufficient cause
Assessee sought condonation of delay in filing appeal before Tribunal. It was submitted that the assessee was prevented from carrying on normal activities due to severe and persisting back problem arising in a road accident for which the assessee had undergone extensive treatment/therapy. Therefore, due to ill-health of the assessee, the appeal could not be filed on time. Held: It was found that assessee was prevented from carrying on normal activities due to severe and persisting back problem arising in a road accident for which the assessee had undergone extensive treatment/therapy. Thus, it could be said that there was a sufficient cause in not filing the appeal before Tribunal within the period of limitation and hence, delay in filing such appeal was condoned.
REFERRED :
FAVOUR : In assessee's favour
A.Y. : 2004-05, 2003-04, 2008-09, 2006-07
INCOME TAX ACT, 1961
Section 145(3)
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