Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2016 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 1501 - HC - Income TaxCondonation of delay dismissed - appellant claimed that the delay was due to a wrong advice tendered by their authorized representative, the affidavit of the authorized representative was not filed - HELD THAT:- Tribunal failed to see that in applications for condonation of delay, reliance can be placed upon the affidavit of advocates for the parties. This is probably the reason why the assessee did not file the affidavit of the advocate. Therefore, we are of the considered view that the application for condonation of the delay was dismissed by the Tribunal, on a ground that it is not available. Hence, the order requires to be set aside. Accordingly, the appeal is allowed, the order is set aside, the condone delay petition is allowed, and the Tribunal is directed to number the appeal and take up for disposal, in course of time.
|