INCOME TAX ACT, 1961

Section 253(5)

Appeal (Tribunal) - Condonation of delay - Reasonable cause -

Appeal filed by assessee before ITAT was barred by 262 days. Assessee, moved application for condonation of delay pleading that order of CIT(A) against which appeal was filed, was passed on 17-3-2017. The certified copy was received only on 23-3-2017 whereas appeal was filed on 8-2-2018. The assessee was a lady aged 63 years. All her income tax related issues were handled by her husband Navalkishor Tibrewala aged 67 years. Navalkishor's mother aged 81 years, suffered spine fracture on around 3-3-2017 due to which she was hospitalized. She was completely bed ridden even after being discharged from the hospital. Thereafter Mr. Navalkishor too suffered from Neurological disorder in April 2017. Owing to his mother's and his illness, he had to completely abstain from all his office work. Moreover, on 22-11-2017 he suffered from a major Neurological disfunction due to which he lost vision in one of his eyes. His mother suffered from severe lung infection in December, 2017 and as a result of which she expired on 3-1-2018. Thereafter Mr. Navalkishor was occupied in the last rituals and chautha. Hence resultant delay occurred in filing of appeal. Held: There was no allegation from revenue side that appeal was not filed within the time deliberately. The non-filing of an affidavit by revenue for opposing condonation of delay itself was sufficient for condoning the delay of 262 number of days.

Relied:CIT v. K.S.P. Shanmugavel Nadai & Ors. (1985) 153 ITR 596 (Mad-HC) : 1985 TaxPub(DT) 430 (Mad-HC).

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2012-2013

INCOME TAX ACT, 1961

Section 263

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