INCOME TAX ACT, 1961

Section 253(5)

Appeal (Tribunal) - Condonation of delay - Assessee's explanation not smacking of mala fides and not put forth as part of dilatory strategy -

Assessee sought condonation of delay of 154 days in filing of appeal before ITAT agianst order of revisional authority under section 263. Reasoning assigned by assessee for not preferring appeal within period of limitation to Tribunal was that he was under mistaken impression that only consequential order passed by AO on 31-12-2015 was required to be challenged, and not the Order, dated 10-3-2015 of revisional authority, and only after he consulted Advocate, he realized the mistake and then challenged the order of revisional authority. Tribunal took the view that assessee ought to have explained as to why after receiving the order from revisional authority he did not approach the Advocate and thus Tribunal rejected assessee's application. Held: Explanation for delay offered by assessee could not be said to smack of mala fides or that it was put forth as a part of a dilatory strategy, application for condonation of delay in filing of appeal was allowed, and appeal was restored to Tribunal for deciding on merits.

REFERRED :

FAVOUR : In assessee's favour.

A.Y. :

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