The Tax Publishers2020 TaxPub(DT) 5123 (Pune-Trib)

INCOME TAX ACT, 1961

Section 253(5)

Since entire delay of 60 days in filing of appeal before ITAT was explained through doctor's certificate which was not disputed by AO, delay could not be attributed to deliberate action of assessee or any mala fide intention on part of assessee and, therefore, delay was condoned.

Appeal (Tribunal) - Condonation of delay - Entire delay explained through doctor's certificate -

Assessee sought for condonation of delay of 60 days in filing of appeal before ITAT. The delay was explained by assessee at the time of filing of appeal through condonation petition and doctor's certificate.Held: Since entire delay was explained through doctor's certificate which was not disputed by AO, delay could not be attributed to deliberate action of assessee or any mala fide intention on part of assessee and, therefore, delay was condoned.

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2011-12


INCOME TAX ACT, 1961

Section 68

SUBSCRIBE TaxPublishers.inSUBSCRIBE FOR FULL CONTENT

TaxPublishers.in

'Kedarnath', 7, Avadh Vihar, Near Nirali Dhani,

Chopasni Road

Jodhpur - 342 008 (Rajasthan) INDIA

Phones : 9785602619 (11 am - 5 pm)

E-Mail : mail@taxpublishers.in / mail.taxpublishers@gmail.com