INCOME TAX ACT, 1961

Section 253(5)

Appeal (Tribunal) - Condonation of delay - Sufficient cause - Consultant did not file appeal in time

Assessee sought for condonation of delay of 1402 days in filing of appeal before ITAT pleading that assessee was under impression that previous consultant had filed the appeal before ITAT against the order of CIT(A). It was only when assessee appointed a new Income Tax Consultant in February, 2021 and while he was reviewing and getting documents and previous/old records from the previous consultant that the new consultant informed the assessee that no appeal has been filed before the ITAT. When confronted with the earlier consultant about the said fact, he also confirmed that no appeal has been preferred by him before ITAT. Against the said act by the previous consultant, assessee had already lodged a complaint against him for breach of trust. Held: Assessee produced affidavit of Chartered Accountant in support of his plea and said affidavit was not contested by revenue authorities. Thus, assessee reasonably explained cause of delay and therefore, in the interest of justice, delay was condoned.

Relied:Vijay Vishin Meghani v. DCIT (2017) 86 TM 98 dt. 19-9-2017 : 2017 TaxPub(DT) 4355 (Bom-HC) and Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi AIR 1979 SC 1666 : 1979 TaxPub(DT) 1020 (SC).

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2006-07 to 2010-11

INCOME TAX ACT, 1961

Section 143(3)

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