2010 (7) TMI 185

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..... oner of Income-tax (Appeals) declining to condone the delay of 178 days in filing the appeal ? Held that- the notice was admittedly served only on an employee of the company. The explanation was that since the company was on strike, there was no regular working in the office and therefore, it escape the attention of the concerned authority to prefer the appeal in time. The principle of natural jus .....

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..... the Commissioner of Income-tax (Appeals) declining to condone the delay of 178 days in filing the appeal ?" 3. The Assessing Officer levied minimum penalty of Rs. 1,84,00,000 under section 271(1)(c) of the Income-tax Act, 1961, by on order dated April 26, 2005. The appellant filed the appeal before the Commissioner of Income-tax (Appeals) with a delay of 178 days along with an application for co .....

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..... counsel for the respondent. 6. Under section 249(3) of the Income-tax Act, power is vested with the Commissioner of Income-tax (Appeals) to admit the appeal after the expiration of the prescribed period if the Commissioner of Income-tax (Appeals) is satisfied that the appellant had sufficient cause for not bringing the appeal within the prescribed period. 7. When we peruse the statement of the m .....

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..... in time. 8. The question for consideration is whether such an explanation was acceptable or not. It is not the case of the Revenue that the fact about the strike, which was prevailing in the appellant's company between March 2004 and October 2005 was not a true statement. In which event, the explanation offered by the appellant cannot be held to be not genuine or that the explanation, trotted out .....

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..... ppellant for condoning the delay of 178 days in filing the appeal before the Commissioner of Income-tax (Appeals) stands allowed and the order dismissing, the appeal is also set aside. The Commissioner of Income-tax (Appeals) is directed to restore the appeal to his file, number the same and dispose it of on the merits and in accordance with law. 10. With the above directions, this appeal stands .....

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