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| The Tax Publishers2021 TaxPub(DT) 0205 (Chd-Trib) INCOME TAX ACT, 1961
Section 253(5)
As delay in filling of appeal before ITAT occurred due to mistake of gate keeper to whom impugned order passed by CIT(A) was delivered, however, he could not hand over the same to assessee timely, delay in filing the appeal was not mala fide and it was beyond the control of assessee, Therefore, delay was condoned and the appeal was admitted.
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Appeal (Tribunal) - Condonation of delay - No mala fide on assessee's part -
Assessee sought condonation of 44 days delay in filing of appeal before ITAT. Assessee's case was that delay in filing the appeal was not mala fide and it was beyond the control of assessee, since delay occurred due to mistake of gate keeper to whom impugned order passed by CIT(A) was delivered, however, he could not hand over the same to assessee timely. Held: Delay in filing the appeal was not mala fide and there was a reasonable cause. Therefore, delay was condoned and the appeal was admitted.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2015-16
INCOME TAX ACT, 1961
Section 68
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