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2013 (12) TMI 844 - HC - Income TaxCondonation of delay in fining an appeal before CIT(A) - Held that:- It is true that the appellant's mother died on 23 December 2008 and the assessment order was passed on 21 December 2009 and therefore, there was considerable time gap between two events. Similarly the appeal was filed on 15 November 2010. Thus, there was considerable time gap. However, each person reacts differently to the shocks which life administers from time to time. There can be no uniform standard of reaction by all persons to the unfortunate events. However, in the appeal filed before the Tribunal, the applicant sought to put the blame on the consultant who is no longer alive. This was indeed unfair and the Tribunal appears to have been of view that he ought not to have blamed the consultant who passed away before the Tribunal heard the appeal. We agree with the above view of the Tribunal. In the peculiar facts and the circumstances of the case, we are of the view that interests of justice would be served if delay is condoned and the appeal is heard on merits by the CIT(A) subject to payment of costs as directed hereafter. This order is passed subject to the appellant paying costs of Rs.25,000/to the Victoria Memorial School for Blind at Mumbai within two weeks from today, the appeal shall be entertained by CIT(A) after the receipt issued by Victoria Memorial School for Blind is produced before the CIT(A). - Decided in favor of assessee.
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