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| The Tax Publishers2021 TaxPub(DT) 0926 (Del-Trib) INCOME TAX ACT, 1961
Section 253
Where assessee put forth divorce/ matrimonial/penal proceedings filed by his daughter-in-law against the entire family which have not been accepted by CIT(A) and dismissed the appeal and multiple matrimonial/penal proceedings launched by the daughter-in-law against the assessee's entire family is a sufficient reason beyond the control of the assessee and sufficient to condone the delay, hence, delay was to be condoned to assessee.
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Appeal (Tribunal) - Condonation of delay of 480 days - Assessee put forth divorce/ matrimonial/penal proceedings filed by his daughter-in-law against the entire family which have not been accepted by CIT(A) -
Assessee claimed deduction qua the expenditure incurred in relation to the income which did not form part of the total income and consequently proceeded to invoke the provisions contained under section 14A and thereby made disallowance. AO also made addition on account of cessation of liability qua the amount due towards sundry creditors on failure of the assessee to furnish any proof to support that liability still exists. CIT(A) dismissed the appeal of assessee which was filed after delay of 480 days. Held: Assessee put forth divorce/ matrimonial/penal proceedings filed by his daughter-in-law against the entire family which have not been accepted by CIT(A) and dismissed the appeal. Multiple matrimonial/penal proceedings launched by the daughter-in-law against the assessee's entire family is a sufficient reason beyond the control of the assessee and sufficient to condone the delay, hence, CIT(A) had erred in not condoning the delay and he was ordered to condone it.
REFERRED :
FAVOUR : Against the revenue
A.Y. : 2012-13
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