INCOME TAX ACT, 1961

Section 254

Appeal (Tribunal) - Condonation of delay - Application for condonation of delay being not supported by any affidavit -

Assessee filed an appeal before Tribunal along with application for condonation of delay in filing the appeal. However, the said appeal was dismissed in limine as the appeal was barred by limitation without considering the question of limitation, only on the ground that there was no affidavit to support it. Aggrieved, assessee filed an appeal before High Court. Held: Since assessee's appeal along with application for condonation of delay was dismissed by Tribunal in limine as the appeal was barred by limitation, only on the ground that there was no affidavit to support the application; the assessee was allowed to make fresh application along with affidavit in support of the application for condonation of the delay in filing the appeal before the Tribunal within 15 days. In case the assessee would file such application along with affidavit before the Tribunal, the Tribunal was directed to consider the same and pass an order on it in accordance with law within 15 days thereafter.

REFERRED :

FAVOUR : Matter remanded

A.Y. :

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