The Tax Publishers2021 TaxPub(DT) 0140 (Bang-Trib)

INCOME TAX ACT, 1961

Section 253(5)

Delay in filing of appeal on account of the Finance Manager of assessee not following the issue with Consultant was reasonable and sufficient cause. Hence, delay was condoned.

Appeal (Tribunal) - Condonation of delay - Reasonable cause -

Assessee sought condonation of delay of 539 days in filing of appeal. Assessee's case was that delay in filing of appeal was on account of then Finance Manager not following the issue with Consultant. Later, Finance Manager had resigned and matter was left unattended. There were affidavits to the effect from both the earlier Manager and present Manager of assessee. The management came to know about the appeal not being filed on time when statutory audit for the financial year 2019-2020 was being prepared. Due to Covid-19 Pandemic, the process of filing the appeal took some more time from the end of Chartered Accountant. Held: In the given facts and circumstances of the case, delay in filing appeal was occasioned by reasonable and sufficient cause. Hence, delay was condoned.

Relied:CIT v. ISRO Satellite Centre ITA No. 532/2008 (Judgment dated 28-10-2011) : 2013 TaxPub(DT) 2292 (Karn-HC).

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2016-17


INCOME TAX ACT, 1961

Section 35(2AB)

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