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2016 (12) TMI 1779 - AT - Income TaxCondonation of delay - delay of 5 months and 24 days - eligible reasons for delay - assessee had stated that his mother had expired on 22.1.2011 after a short span of illness - HELD THAT:- In the instant case, we noticed for AY 2008-09, the assessee has given the reason of demise of his mother for the delay in filing the appeal. For the AY 2009-10, apart from the demise of his mother, the assessee has stated that he is a partner of firms and director of certain companies which had incurred losses on account of closure of mining activities consequent to which the business activity was stopped, and lending banks had pressurized for payment of instalments, which led the assessee to great mental pressure. As relying on COLLECTOR, LAND ACQUISITION VERSUS MST. KATIJI AND OTHERS [1987 (2) TMI 61 - SUPREME COURT] assessee in the instant case was having sufficient/reasonable cause for filing appeals before the CIT(A). Therefore, condone the delay in filing the appeals before the CIT(A) for AYs 2008-09 and 2009-10 - delay in filing the appeals before the CIT(A) has been condoned, the issue on merits necessarily has to be adjudicated by the CIT(A). Therefore, the matter is remitting to the CIT(A) to decide the issue on merits. Appeal of assessee allowed for statistical purposes.
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