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2013 (10) TMI 221 - HC - Income TaxCondonation of delay - Whether the Income Tax Appellate Tribunal was justified in dismissing the appeal as barred by time filed by the appellant in limine, and refusing to condone the delay of 77 days - Held that:- The name of clerk and date on which the mistake was discovered should have been mentioned in the affidavit itself. But taking a lenient view of the matter and the fact that the delay is not enormous and is around 77 days, we are of the view that the Tribunal should have condoned the delay by imposing some cost to compensate the department for the delay - order under appeal cannot be allowed to stand. The Tribunal was not justified in rejecting the applications for condonation of delay or dismissing the appeals as barred by time. - delay condoned subject to cost of Rs. 5000/- for each appeal.
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