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| The Tax Publishers2019 TaxPub(DT) 2127 (Hyd-Trib) INCOME TAX ACT, 1961
Section 253(5)
Assessee was made to live with the belief but as submitted by present AR of assessee that he had advised the legal consequence and to serve interest of justice delay was condoned on the ground that assessee was prevented by reasonable cause in filing appeal belatedly.
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Appeal (Tribunal) - Condonation of delay - Sufficient cause -
Assessee filed appeal before ITAT with a delay of 1274 days. The reason for delay, according to assessee, was that it relied on version of its earlier authorised representative that it had got substantial relief from CIT(A) and there was no need to appeal further.Held: Assessee was made to live with the belief but as submitted by present AR of assessee that he had advised the legal consequence and to serve interest of justice delay was condoned on the ground that assessee was prevented by reasonable cause in filing appeal belatedly.
REFERRED : Collector, Land Acquisition v. Mst. Katiju and Others, (1987) 167 ITR 471 (SC) : 1987 TaxPub(DT) 1279 (SC)
FAVOUR : In assessee's favour.
A.Y. : 2006-07 to 2008-09
INCOME TAX ACT, 1961
Section 147
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