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| The Tax Publishers2020 TaxPub(DT) 5069 (Visakhapatnam-Trib) INCOME TAX ACT, 1961
Section 254
Where assessee's wife got diagnosed with Cancer, consequently the assessee had to spend lot of time in attending to her and getting treatment of his wife and in the process, he could not file appeal before Tribunal in time; the delay in filing such appeal would be condonable.
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Appeal (Tribunal) - Condonation of delay - Reasonable cause - Assessee's wife was diagnosed with Cancer
Assessee sought condonation of delay of 67 days in filing appeal before Tribunal. It was stated that the assessee's wife got diagnosed with Cancer, consequently the assessee had to spend lot of time in attending to her and getting treatment of his wife and in the process, he could not file the appeal in time. Further, the assessee also placed medical certificate supporting the treatment undergone by his wife. Held: Since assessee's wife got diagnosed with Cancer, consequently the assessee had to spend lot of time in attending to her and getting treatment of his wife and in the process, he could not file appeal before Tribunal in time and further, the assessee also placed medical certificate supporting the treatment undergone by his wife; the delay in filing such appeal was condoned.
REFERRED :
FAVOUR : In assessee's favour
A.Y. : 2016-17
INCOME TAX ACT, 1961
Section 37
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