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2021 (7) TMI 86 - AT - Income TaxCondonation of delay - appeal of the Assessee was dismissed in limine as not admitted on the ground of non-filing of the necessary application with supporting affidavit - Assessee deceased had expired on 14/03/2016 and as per the legal heir of the Assessee the legal formalities for getting the relevant certificates have been delayed which resulted into delay of 151 days in filing the appeal - HELD THAT:- Though, the application for condonation of delay is supposed to be filed along with the appeal itself, however as has been held in the case of State of M.P. And Anr vs Pradeep Kumar and Anr.,. [2000 (9) TMI 1042 - SUPREME COURT] the same can be entertained at a later stage. It seems that may be due to lack of knowledge or guidance or inadvertence, the appellant failed to file the appropriate application and supporting affidavit/evidence in support of reasons for delay. The Assessee died and the appeal before the ld. Commissioner was filed by the legal heir, therefore, considering the peculiar facts and circumstances as discussed above, we deem it appropriate to remand back this case to the file of the ld. Commissioner for decision afresh while affording reasonable opportunity(s) to the Assessee for filing an appropriate application along with affidavit/evidence in support of reasons for delay -Appeal filed by the Assessee stands allowed for statistical purpose.
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