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| The Tax Publishers2021 TaxPub(DT) 3626 (Ahd-Trib) INCOME TAX ACT, 1961
Section 253(5)
There was no ill-motive behind for not filing appeal in time and assessee had also filed affidavit, stating the reasons and requested Tribunal to condone the delay which occurred due to administrative lapse on part of his representative. Accordingly, assessee had sufficient reason for not filing appeal before ITAT within the time prescribed and therefore, delay was condoned.
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Appeal (Tribunal) - Condonation of delay - Reasonable cause - Administrative lapse on part of his representative
There was the delay of 253 days in filing the appeals by all the assessees. In the condonation petition, it was explained that order of CIT(A) was received on 28-3-2018 and the same was handed over to Jinesh Shah, C.A. of Shah Teelani and Associates for filing appeals before ITAT. However, appeals were not filed before the ITAT due to the mistakes and lapses on the part of Jinesh Shah, C.A. of Shah Teelani and Associates. Hence, assessee changed authorized representative and appointed C.A. Chetan L. Agarwal for filing appeals which had been filed on 4-2-2019, causing delay of 253 days. Held: There was no ill- motive behind for not filing appeal in time and assessee had also filed affidavit, stating the reasons and requested to condone the delay which occurred due to administrative lapse on part of his representative. Accordingly, assessee had sufficient reason for not filing appeal before ITAT within the time prescribed and therefore, delay was condoned.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2010-11
INCOME TAX ACT, 1961
Section 55A
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