The Tax Publishers2022 TaxPub(DT) 5807 (Luck-Trib)

INCOME TAX ACT, 1961

Section 253(5)

Supreme Court, vide Order dated 27-4-2021, restored the Order dated 23-3-2021, directing that period(s) of limitation, as prescribed under any general or other laws in respect of judicial or quasi judicial proceedings, whether condonable or not, would stand extended till further orders. It was further clarified that period from 14-3-2021, till further orders would also stand excluded in computing the period(s) of limitation for instituting the proceedings, outer limits [within which the court or Tribunal could condone the delay] and termination of proceedings. From the above facts, it was evident that there was sufficient cause, which prevented filing of appeal within prescribed time limit. The delay, hence, condoned.

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

Order under appeal was dated 31-3-2021 which was received by the assessee on 5-4-2021. The due date for filing of appeal was 4-6-2021. However, the appeal was filed on 10-9-2021, thereby incurring a delay of 81 days. Assessee sought for condonation of delay. Held: Supreme Court, vide Order dated 27-4-2021 restored the Order dated 23-3-2021, directing that period(s) of limitation, as prescribed under any general or other laws in respect of judicial or quasi judicial proceedings, whether condonable or not, would stand extended till further orders. It was further clarified that period from 14-3-2021, till further orders would also stand excluded in computing the period(s) of limitation for instituting the proceedings, outer limits [within which the court or Tribunal could condone the delay] and termination of proceedings. From the above facts, it was evident that there was sufficient cause, which prevented filing of appeal within prescribed time limit. The delay, hence, condoned.

REFERRED :

FAVOUR : In assessee's favour.

A.Y. :


INCOME TAX ACT, 1961

Section 10(23C)(vi)

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