The Tax Publishers2020 TaxPub(DT) 5241 (Hyd-Trib)

INCOME TAX ACT, 1961

Section 254

Where delay in filing appeal before Tribunal occurred due to ill health suffered by Chairman and Managing Director of assessee-company, such cause being reasonable; the said delay in filing the appeal would be condonable.

Appeal (Tribunal) - Condonation of delay - Delay occurred due to ill health suffered by Chairman and Managing Director of assessee-company - Reasonable cause

Assessee-company sought condonation of delay of four days in filing an appeal before Tribunal on the ground that the said delay occurred due to ill health suffered by Chairman and Managing Director of the assessee and therefore, the appeal could not be filed in time. Held: Since delay in filing appeal before Tribunal occurred due to ill health suffered by Chairman and Managing Director of assessee-company, such cause being reasonable, the said delay in filing the appeal would be condonable.

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2010-11 to 2012-13


INCOME TAX ACT, 1961

Sections 271D and 271E

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