The Tax Publishers2020 TaxPub(DT) 5189 (Jp-Trib)

INCOME TAX ACT, 1961

Section 254

As there was no culpable negligence or mala fide on the part of assessee in delayed filing of appeal and it did not stand to benefit by resorting to such delay, therefore, the delay in filing the appeal would be condonable.

Appeal (Tribunal) - Condonation of delay - Delay occurred due to wrong advice given by CA - No mala fide on the part of assessee

Assessee sought condonation of delay of 242 days in filing an appeal before Tribunal. It was stated that due to wrong advice given by CA, the appeal couldn't be filed, however, due to subsequent advice received from another CA, the assessee moved the appeal and the delay so happened in filing the appeal should be condoned. Held: Assessee all along acted diligently in safeguarding its legal rights and availing the remedies available to it and acted and taken action basis the advice and assistance sought from its CA. He was initially advised not to file an appeal before the Tribunal as the matter was related to processing of return of income and thereafter, he was advised to file the appeal as there was no legal bar in filing the appeal against the demand raised in terms of processing of return of income and intimation issued under section 143(1). Further, there was no culpable negligence or mala fide on the part of assessee in delayed filing of the appeal and it did not stand to benefit by resorting to such delay. Therefore, the delay in filing the instant appeal was condoned.

REFERRED : Collector, Land Acquisition v. Katiji & Ors. (1987) 167 ITR 471 (SC) : 1987 TaxPub(DT) 1279 (SC).

FAVOUR : In assessee's favour.

A.Y. : 2013-14


INCOME TAX ACT, 1961

Section 143(1)

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