TMI Blog2014 (12) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee himself not being aware of the intricacies and niceties of law, acted upon legal advice - his conduct is not termed as malafide nor it is termed as negligence and callousness - the Tribunal was not justified in proceeding on these lines - The Tribunal was aware that the provisions of section 5 of the Limitation Act, 1963 and the term "sufficient cause" have to be liberally construed - that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mumbai Bench in Income Tax Appeal No. 2432/Mum/2012. 2) This is Assessee's Appeal. He submits that substantial questions of law arise from the Tribunal's order impugned in this Appeal, which is refusing to condone the delay of 550 days in filing of an Appeal before the Tribunal. The Appellant states that he is a senior citizen aged 87 years and under legal advise, he decided not to fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal we are of the opinion that the Appeal raises substantial questions of law, which reads as under: (A) Whether on the facts and in the circumstances of the case, the Tribunal was right in declining to condone the delay of 553 days in filing the Appeal? (B) Whether on the facts and in the circumstances of the case, the Tribunal was right in law in not taking into consideration the merits o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which he claims to be an ill advice, he has not given the particulars of the person or legal advisor consulted by him, nor he has given the further details as to when he was contacted and what were his qualifications. We are of the opinion that the Tribunal was not justified in proceeding on these lines. In the admitted facts and circumstances and the bonafides of the litigant, insisting on such p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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