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2021 (6) TMI 101 - AT - Income TaxCondonation of delay - reasons for delay - “sufficient cause” for delay - HELD THAT:- As assessee was not aware about the assessment order or about the proceedings at the level of the assessment officer. Immediately, when she came into the knowledge about the order, she e-filed the appeal, and in the process delay of 66 days was occurred. To my mind, looking to the quantum of delay of 66 days, and also of the fact that on similar set of facts, in the case of relative of the assessee viz. Kuntalal Mahesh Gandhi for the A.Y.2012-13 to 2014-15, the delay of 870 days has been condoned by the ld.CIT(A), substantial justice demands a practical approach on the part of the ld.CIT(A) in condoning the delay. It is pertinent to take note that by making delay in filing appeal before the ld.CIT(A), the assessee would not achieve anything. Thus, such delay cannot be adopted as a strategy. I condone the impugned delay, and set aside order of the ld.CIT(A) - Appeal of the assessee is allowed for statistical purpose.
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