INCOME TAX ACT, 1961

Section 253(5)

Appeal (Tribunal) - Condonation of delay - Sufficient cause shown by assessee -

Assessee-company sought condonation of delay of 133 days in filing appeal before Tribunal. It was explained that such delay occurred as there was change of officer, who was looking after taxation matter of the assessee and due to that change over of relevant officer in charge, it could not file its appeal in time as there was not proper handover by outgoing officer looking after taxation matter to the new officer in charge of taxation matter. Held: It is well settled position of law that if technicalities are pitted against substantial justice, the Court will lean towards substantial justice. In instant case, it was found that there was no mala fide on the part of assessee in filing appeal late with Tribunal and there was a sufficient cause shown for such late filing as there was a change of officer who was looking after taxation matter of the assessee. Thus, the delay in filing such appeal was condoned.

REFERRED :

FAVOUR : In assessee's favour

A.Y. :

INCOME TAX ACT, 1961

Section 14A Read with Rule 8D

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