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2018 (4) TMI 990 - ITAT AHMEDABADCondonation of delay - reasons for delay - sufficient cause for delay - Held that:- Whenever the reasons assigned by an applicant for explaining the condonation of delay, then such reasons are to be construed with a justice oriented approach If we look the explanation of the assessee, it reveals that the assessee could not afford to make its appeal time-barred knowingly. The delay in filing the appeal happened on account of communication gap between the management as well as part-time accountant, who has collected copy of the order from the tax consultant office and subsequently left the job. In the present case, by making the appeal time barred, the assessee would not achieve anything. It is also to be seen that a possible human negligence will put the assessee with tax liability of substantial sum along with penalty. In view of the above, we condone the delay in filing the appeals before the learned CIT(A) and set aside the impugned orders. We, therefore, remit these proceedings before learned CIT(A) for adjudication on merits. - Decided in favour of assessee.
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