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2012 (9) TMI 465 - HC - Income TaxCondonation of delay of 290/287 days in filing appeals - According to the applicant, Assessing Officer was directed to forward all relevant documents with his comments through the office of the Additional Commissioner which was received by him (Assessing Officer) on October 9, 2007 - Assessing Officer, meanwhile, got seriously preoccupied in the work for "completing 99 time barring assessments arising out of search and seizure cases by December 31, 2007". As the exercise was voluminous and complex in nature, there was a considerable delay in processing the same, the situation being compounded by acute shortage of staff in the office of the Assessing Officer – Held that:- As the situation was beyond his control, the Assessing Officer, eventually, dispatched the relevant documents for filing the appeals as contemplated to the office of the Commissioner, which was received by him on January 11, 2008 - thereafter, his office wrote to the standing counsel of the Department on the same date seeking his opinion regarding the advisability of filing an appeal under section 260A of the Act - delay of 290/287 days in preferring the accompanying appeals is hereby condoned
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