|The Tax Publishers2020 TaxPub(DT) 5386 (All-Trib)
INCOME TAX ACT, 1961
Where delay in filing of appeal before ITAT was neither intentional nor deliberate but due to unavoidable circumstances beyond control of assessee as school premises were taken over by the Board for conducting the Board Examinations in the month of February, 2018, such delay on part of assessee being Principal of school, was condoned.
Appeal (Tribunal) - Condonation of delay - Sufficient cause -
Assessee sought for condonation of delay of 271 days in filing of appeal before ITAT. Assessee's case was that after receiving impugned order on 17th January, 2018, premises of the assessee were taken over by Board of Education for conducting Board Examinations scheduled to be held in the month of February, 2018 and entire record of office of assessee was shifted out and was stored at a separate location. In this process, impugned order got misplaced and was traced only on 5-12-2018 when one Mr. A was going through the Office record has located and found the said order. Immediately after tracing impugned order, assessee took step to file appeal and consulted its Advocate through management of society and finally appeal was filed on 18-3-2018. Further, after Board Examinations there was summer vacations and therefore, impugned order traced out only in the month of December, 2018. Held: Delay was neither intentional nor deliberate but due to unavoidable circumstances beyond control of assessee as school premises were taken over by the Board for conducting the Board Examinations in the month of February, 2018. Assessee explained the reasons which were not found as mala fide or a devise to cover up any ulterior purpose. Further, by filing appeals belatedly, assessee would not get any benefit out of it such as to achieve any ulterior purpose. Accordingly, in the facts and circumstances of case, assessee had a sufficient cause of delay in filing the appeals before Tribunal, and therefore, delay was condoned.
FAVOUR : In favour of assessee.
A.Y. : 2008-09 to 2012-13
INCOME TAX ACT, 1961
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