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| The Tax Publishers2020 TaxPub(DT) 5179 (Del-Trib) INCOME TAX ACT, 1961
Section 254
Where appeal before Tribunal was filed by assessee well within the period of 60 days from the receipt of the order of CIT(A), although the same had been acknowledged by the office of the Tribunal lately; the delay in filing such appeal would be condonable as there was no fault on the part of the assessee.
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Appeal (Tribunal) - Condonation of delay - No fault on the part of assessee -
Assessee sought condonation of delay of 7 days in filing appeal before Tribunal. It was submitted that the appeal documents in the case were sent through courier on 20-5-2016, which were delivered on 23-5-2016. It was further submitted that the appeal was sent well within the time limit; however it was acknowledged by the Tribunal only on 16-6-2016. Accordingly, it was submitted that there was no fault on the part of the assessee and therefore, delay in filing the appeal should be condoned. Held: CIT(A) passed the order on 29-3-2016 and the assessee sent the appeal documents on 20-5-2016, which had been delivered in the office of the Tribunal on 23-5-2016 as per the receipt of the courier, who delivered the appeal papers. Though the same had been acknowledged by the office of the Tribunal on 16-6-2016, but the assessee filed well within the period of 60 days from the receipt of the impugned order passed by the CIT(A). Thus, there was no fault on the part of the assessee and accordingly, the delay in filing the appeal was condoned.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2009-10 & 2010-11
INCOME TAX ACT, 1961
Section 147
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