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2009 (10) TMI 41 - HC - Income TaxDelay in filing an appeal – negligence of the counsel – sufficient reasonable cause – held that - counsel who had been handed over the papers took full responsibility that it was his part of negligence on account of which appeal in question could not be filed well within time, as such there was delay. To the said affidavit which has been filed there was no material to counter the averments mentioned therein, in this background once there was no counter material then assessee ought not to have penalized for such fault of his counsel who had been handed over entire papers after fulfilling each and every requisite formality required for but failed to file appeal in time – appeal to be treated to be filed well in time – ITAT directed to decide the appeal on merit.
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