The Tax Publishers2021 TaxPub(DT) 5214 (Ahd-Trib)

INCOME TAX ACT, 1961

Section 253(5)

Appeals could not be filed by the assessee in time mainly on account of laxity on the part of Chartered Accountant, who had been instructed for further follow up in the matter including filing of appeal before Tribunal. Considering the age of assessee and the fact that assessee would not gain anything by not filing the appeal in time, delay of 282 days in filing of appeal before ITAT was condoned.

Appeal (Tribunal) - Condonation of delay - Reasonable cause - Laxity on the part of CA

Assessee sought for condonation of 282 days delay in filing of appeal assessee submitted that due to his old age and chronic illness, he could not understand and comprehend the contents of the order of CIT(A). The moment when he was appraised about the impugned order, the assessee approached his Chartered Accountant, however, said CA did not put effort for further follow up diligently in time, resulting delay in filing the appeal before Tribunal. Delay in filing appeal was not deliberate and occurred due to the reasons beyond his control. Held: Appeals could not be filed by the assessee in time mainly on account of laxity on the part of Chartered Accountant, who had been instructed for further follow up in the matter including filing of appeal before Tribunal. Considering the age of assessee and the fact that assessee would not gain anything by not filing the appeal in time, delay was condoned.

Relied:Collector, Land Acquisition v. Mst. Katiji & Ors. 1987 AIR 1353 : 1987 TaxPub(DT) 1279 (SC).

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2005-06


INCOME TAX ACT, 1961

Section 254(1)

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