INCOME TAX ACT, 1961

Section 249(4)

Appeal [CIT(A)] - Condonation of delay - Due to non-service of assessment order, assessee was prevented by a reasonable cause in filing appeal before CIT(A) -

There was a delay in filing the appeal before CIT(A) on assessee's part. Assessee pleaded that he was not served with the assessment order and the same was not served or deemed to have been served either on the address as per the PAN data based or at the address as appearing in the return of income. CIT(A) condoned the delay. On appeal AO challenged the order of CIT(A) on the ground that he wrongly condoned the delay as the same was not established by any documentary evidence. Held: Due to non-service of assessment order, assessee was prevented by a reasonable cause in filing appeal before CIT(A). This categorical finding, although challenged by AO, however, she could not bring any document or evidence on record to establish that these findings of CIT(A) regarding non-service of assessment order were perverse. The condonation of delay lies within discretionary powers of CIT(A) and he exercised the same in favour of assessee after duly considering the facts and record. Accordingly, revenue's ground was dismissed.

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2013-2014

INCOME TAX ACT, 1961

Section 41(1)

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