The Tax Publishers2020 TaxPub(DT) 4840 (Hyd-Trib)

INCOME TAX ACT, 1961

Section 254

Where delay in filing appeal before Tribunal was on account of misplacement of order of CIT(A) by an employee of assessee's CA; the said delay being not attributable to the assessee had rightly been condoned by the Tribunal.

Appeal (Tribunal) - Condonation of delay of 544 days - Delay not attributable to assessee -

Assessee sought condonation of 544 days in filing appeal before Tribunal. It was submitted that the assessee handed over the order of CIT(A) to an employee of his CA. However, the staff members were busy with the audit work of their clients and the said order got misplaced by that employee and therefore, the same was not brought to the notice of his CA. Accordingly, the delay was on account of misplacement of the order by the employee of the CA and not attributable to the assessee. Held: Assessee explained that the delay in filing appeal before Tribunal was on account of misplacement of order of CIT(A) by an employee of the assessee's CA. Further, the said explanation given by the assessee was supported by the affidavit of the employee of the CA, wherein the reasons for delay in filing the appeal before the Tribunal was explained. Therefore, as the delay in filing the appeal was not attributable to the assessee; such delay was condoned.

REFERRED :

FAVOUR : In assessee's favour

A.Y. : 2005-06


INCOME TAX ACT, 1961

Section 69

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