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2021 (8) TMI 437 - HC - Income TaxCondonation of delay - delay of 350 days in filling appeal before the Tribunal - HELD THAT:- The reasons assigned by the assessee for the delay in filing the appeal is that the impugned order dated passed by the CIT (Appeals) was delivered to the assessee some time in the September 2015 and immediately after receipt of the said order, the assessee had supplied the order passed by the Commissioner of Income Tax (Appeals) to the office of the Auditor so far as to take action for filing of an appeal. It is the case of the assessee that the aforesaid order was not brought to the notice of the Chartered Accountant namely Rajendra Karnavat by his staff, and the same remained in his office files without any action. The appellant thereupon made an enquiry and learnt about the fact on 7.10.2016 that the appeal has not been filed and the appellant took action to contact another Chartered Accountant and filed the appeal thereon. The appellant in the facts and circumstances of the case should not suffer on account of inadvertence on the part of her Chartered Accountant. Thus, assessee has made out sufficient cause to condone the delay of 310 days in filing the appeal before the Tribunal.
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