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2021 (2) TMI 708 - AT - Income TaxCondonation of delay - delay of 480 days - Assessee put forth divorce/ matrimonial/penal proceedings filed by his daughter-in-law against the entire family which have not been accepted by the ld. CIT (A) and dismissed the appeal in limine - HELD THAT:- We are of the considered view that multiple matrimonial/penal proceedings launched by the daughter-in-law against the assessee's entire family is a sufficient reason beyond the control of the assessee and sufficient to condone the delay, hence ld. CIT (A) has erred in not condoning the delay and is ordered to be condoned it and consequently directed to dispose off the appeal on merit, after providing an opportunity of being heard to the assessee. Consequently, the appeal filed by the assessee is allowed.
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