The Tax Publishers2020 TaxPub(DT) 5419 (Chen-Trib)

INCOME TAX ACT, 1961

Section 253(5)

Although reason given by assessee for delay of 24 days in filing of appeal before Tribunal was that delay was due to inadvertent mistake on part of Counsel who was handling the tax matters as per which they have held up with ongoing tax audit and income-tax filing work was not sufficient enough to condone delay in filing of appeal, but considering delay of 24 days in filing appeal, delay was condoned to advance substantial justice and appeal of the assessee was admitted for hearing.

Appeal (Tribunal) - Condonation of delay - Inadvertent mistake of Counsel handling tax matters -

Assessee sought condonation of delay of 24 days in filing of appeal before Tribunal. Assessee submitted that delay was due to inadvertent mistake on part of Counsel who was handling the tax matters as per which they have held up with ongoing tax audit and income-tax filing work due to which the filing of appeal was slipped the mind of Counsel and, therefore, delay was neither intentional nor to derive undue benefit. Held: Although reasons given by assessee were not sufficient enough to condone delay in filing of appeal, but considering delay of 24 days in filing appeal, delay was condoned to advance substantial justice and appeal of the assessee was admitted for hearing.

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2014-15

INCOME TAX ACT, 1961

Section 32(1)

SUBSCRIBE TaxPublishers.inSUBSCRIBE FOR FULL CONTENT