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2004 (7) TMI 78 - HC - Income TaxCondonation of delay in filing the appeal - It is not in dispute that there was only a delay of 12 days in filing the appeal - He further submitted that the appellant was bona fide pursuing his remedy and in fact had handed over the papers to his counsel, Shri Sachdeva, who for some reasons had not prepared and filed the appeal within time and, therefore, a liberal view ought to have been taken by the authorities and the delay should have been condoned. - Commissioner of Income-tax (Appeals) ought to have condoned the delay in filing the appeal. The matter is remanded to the Commissioner of Income-tax (Appeals) to pass appropriate orders on the application for condonation of delay
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