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| The Tax Publishers2021 TaxPub(DT) 0797 (Hyd-Trib) INCOME TAX ACT 1961
Section 249(3)
Where delay in filing of appeal before CIT(A) was not caused intentionally or negligently as assessee was seeking advice from various Counsels as per the insistence of his family members due to which the delay had occurred, in the interest of justice, delay was condoned and matter was remanded for consideration a fresh on merits.
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Appeal CIT(A) - Condonation of delay - Reasonable cause -
Assessee filed appeal against the order of CIT(A) dismissing the appeal on the ground that the averments made by assessee in the affidavit was not substantiated by evidence thus treating it as a fit case for not condoning the delay. Held: Considering the prayer of assessee that the delay was not caused intentionally or negligently as he was seeking advice from various Counsels as per the insistence of his family members due to which the delay had occurred, in the interest of justice, hereby condone the delay in filing the appeal before CIT(A) and remit the matter back to the file of CIT(A) in order to consider the appeal afresh on merits by providing one more opportunity to the assessee of being heard.
REFERRED :
FAVOUR : Matter remanded
A.Y. : 2015-16
IN THE ITAT, HYDERABAD BENCH
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