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2014 (7) TMI 246 - AT - Income TaxConodnation of delay - CIT(A) dismissed the appeal on account of delay - time gap between signing of appeal memo and actual filing of appeal - Held that:- CIT(A) noticed that the date of service of the notice of demand in both the cases was 4th November, 2011 and appeals were filed by the assessee on 19/3/2012 - the appeals were belatedly filed - the request of the assessee for condonation of delay has been rejected only for the reason that assessee could not explain the delay between the signing of the verification of appeal form and the actual date of filing the appeal - The concerned gap is only of 16-17 days - many other documents are required to be filed along with appeal, the time gap of 17 days is not much as the statute itself has given time of 30 days to the assessee to file appeal before CIT(A) - it is a deserving case where delay should have been condoned by CIT(A) - CIT(A) is directed to condone the delay and decide the appeals filed by the assessee on merits after giving the assessee a reasonable and sufficient opportunity of hearing – Decided in favour of Assessee.
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