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2021 (6) TMI 308 - AT - Income TaxCondonation of delay - inordinate delay of 640 days has occurred - HELD THAT:- As seen that the assessee having appointed a counsel to represent him as is evidenced from the record itself namely Column No. 4 of page 1 extracted herein above supports the claim that the assessee was live and alert to his responsibilities. In the circumstances, where the counsel was appointed to represent the assessee, the assessee could afford to remain sanguine and rest in belief that all that is required to be done by him is being done. A perusal of the above extract demonstrates that the assessee remained unrepresented. The argument that the order was not available to him is strengthened. Accordingly, in the peculiar facts it clearly demonstrates that the delay has occurred for reasons beyond the control of the assessee. It is seen that even otherwise it is evident on record that no advantage has been gained by the assessee in filing the appeal late nor any advantage vested with the department has been deprived. Satisfied by the explanation afforded on a consideration of facts, circumstances and arguments which stand unrebutted by the Revenue, the delay is condoned.
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