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2020 (7) TMI 655 - AT - Income TaxCondonation of delay in filing the appeal before the CIT(Appeals) - delay of 331 days in filing the appeal - Sufficient cause for delay - HELD THAT:- We are of the opinion that the delay in filing the appeal before the CIT(Appeals) supported with the reasons explained in the Affidavit can be accepted. Further the litigant will not gain by delaying the filing of appeal. We support our view, relying on the decision of the Hon'ble Apex Court in the case of Collector, Land Acquisition Vs. MST Katiji & others [1987 (2) TMI 61 - SUPREME COURT]. Delay in filing the appeal before the CIT (Appeals) is supported with sufficient cause and pragmatic approach should be considered for condonation of delay. Accordingly, we condone the delay of 331 days in filing the appeal before the CIT (Appeals) and restore the entire disputed issues to the file of CIT (Appeals) to admit the appeal and adjudicate on merits - Appeal of assessee allowed for statistical purposes.
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