INCOME TAX ACT, 1961

Section 253(5)

Appeal (Tribunal) - Condonation of delay - Reasonable cause - CIT(A)'s order served on assesse's aged mother

The present appeal before Tribunal involves a delay of 80 days. It was stated by the assessee that the order passed by the CIT(A), Jalandhar, was served on his aged mother on 3-10-2016. It was stated by the assessee that his mother being an old lady forgot to delivery the order to him, which resultantly had led to the delay in filing of the present appeal before Tribunal. The assessee had claimed that he learnt about the fact that his appeal had been disposed of by the CIT(A), Jalandhar, only when a notice for recovery of demand for the year under consideration was received by him from the AO. Assessee had stated that as the delay in filing of the appeal had arisen not on account of any lapses or laches on his part, but on account of an inadvertent omission on the part of his aged mother, therefore, the delay of 80 days invovled in filing of the appeal may be condoned.Held: The reasons leading to the delay in filing of the present appeal, and were persuaded to accept the claim of the assessee that the same had occurred on account of an inadvertent omission on the part of his mother to deliver the order to him. The aforesaid claim of the assessee was duly supported by the affidavit, dt. 17-2-2017 that had been filed by him along with the application seeking condonation of delay in filing of the appeal. Thus there was merit in the application filed by the assessee, thus condone the delay of 80 days in filing of the present appeal.

National Thermal Power Company Ltd. v. CIT (1998) 229 ITR 383 (SC) : 1998 TaxPub(DT) 342 (SC).

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2008-09

INCOME TAX ACT, 1961

Section 68

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