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| The Tax Publishers2019 TaxPub(DT) 7747 (SC) : (2019) 419 ITR 0732 : (2019) 311 CTR 0754 : (2020) 269 TAXMAN 0472 INCOME TAX ACT, 1961
Section 260A
Where assessee had asserted that they had no knowledge about passing of order, until they were confronted with the auction notices in June 2008 issued by the competent authority and soon thereafter, assessee filed appeal accompanied by subject application, since authority did not expressly refute the stand taken by assessee that they had no knowledge about passing of order until June, 2008, therefore, delay of 1,754 days was condoned to assessee.
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Appeal (High Court) - Delay of 1754 days - Condonation of -
Assessee had preferred an application for condonation of delay of 1,754 days in filling appeal before High Court. However application filed by assessee was not accepted by the High Court. Held: Assessee had asserted that they had no knowledge about passing of order, until they were confronted with the auction notices in June 2008 issued by competent authority. Soon thereafter, assessee filed appeal accompanied by subject application. Notably, authority did not expressly refute the stand taken by assessee that they had no knowledge about passing of order until June, 2008. Unless that fact was to be refuted, question of disbelieving the stand taken by assessee on affidavit, could not arose and for which reason, High Court should have shown indulgence to assessee by condoning the delay in filing the concerned appeal. Thus, delay was condoned to assessee.
REFERRED :
FAVOUR : In assessee's favour
A.Y. :
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