The Tax Publishers2021 TaxPub(DT) 0346 (Chen-Trib)

INCOME TAX ACT, 1961

Section ????

Travelling abroad during the period when order of CIT(A) was served, was definitely a reasonable cause as provided under the Act and hence, delay in filing of appeal before CIT(A) was condoned and appeal filed by assessee was admitted for adjudication.

Appeal [CIT(A)] - Condonation of delay - Reasonable cause - Assessee travelling abroad during the period when order was served

Assessee sought condonation of delay of 522 days in filing of appeal before CIT(A). Assessee's case was that appeal could not be filed due to assessee travelling abroad during the period when order was served. Held: Travelling abroad during the period when order was served, was definitely a reasonable cause as provided under the Act and hence, delay in filing of appeal before CIT(A) was condoned and appeal filed by assessee was admitted for adjudication.

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2014-15


INCOME TAX ACT, 1961

Section 45

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