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2014 (12) TMI 142 - HC - Income TaxRefusal on condination of delay of 550 days in filing appeal – Penalty order served upon assessee - Held that:- The Tribunal has referred to the contents of the affidavit of the assessee – assessee is a senior citizen and aged 87 years - the matter is technical and involving legal issues and the assessee himself not being aware of the intricacies and niceties of law, acted upon legal advice - his conduct is not termed as malafide nor it is termed as negligence and callousness - the Tribunal was not justified in proceeding on these lines - The Tribunal was aware that the provisions of section 5 of the Limitation Act, 1963 and the term "sufficient cause" have to be liberally construed - that provision is elastic and to assist especially such litigants whose conduct is not vitiated by lack of care or utter negligence or malafides - assessee have paid the tax, therefore, shows that throughout he was acted on legal advice – thus, he should get opportunity to substantiate his case on merits – the order of the Tribunal is set aside and delay condoned in filing the appeal u/s 254 and the matter is restored back to the Tribunal – Decided in favour of assessee.
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