INCOME TAX ACT, 1961

Section 253(5)

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

There was delay of 283 days in filing of appeal before Tribunal for which assessee-company filed application for condonation of delay alongwith its affidavit. In the said application, the assessee submitted that delay occurred due to serious injury that company's director suffered in his leg. The director was operated and was advised 14 weeks complete bed rest followed by rehabilitation, which last till days. It was further stated that director was 71 years old who got operated and his rehabilitation and recovery took longer and soon after somehow recovery the assessee had filed appeal before the Tribunal. Alongwith this application, the assessee also attached Medical /Sickness Certificate.Held: As apparent, there was a plausible reason with evidence for delay in filing of appeal and in view of interest of justice as well as prima facie merits of the case, delay was condoned.

Relied:N. Balakrishnan v. M. Krishnamurthy AIR 1998 SC 3222 : 2008 TaxPub(EX) 1737 (SC), Shakuntala Devi Jain v. Kuntal Kumari AIR 1969 SC 575, State of West Bengal v. Administrator, Howrah Muni Capacity AIR 1972 SC 749 and Phoenix Mills Ltd. ITA No. 6240/M/2007.

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2003-04

INCOME TAX ACT, 1961

Section 147 Section 151

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