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TMI Blog2014 (6) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... e legal opinion on the question arising from u/s 44AF and 43B of the Act. It is true that the delay is not of few days , but at the same time the delay is not inordinate and there is nothing to doubt the bonafides of the continuing partners of the appellant-firm for the delay in filing an appeal by applying the test for interpretation on expression “sufficient cause” – the assessee has shown sufficient cause for condonation of 253 days in filing an appeal - The Tribunal did not apply the correct legal test and did not even consider the explanation offered by the assessee that the senior managing partner of the appellant-firm had died a few months before the CIT (A) passed the order adverse to the appellant-firm - the Tribunal committed s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellate Tribunal committed error of law in rejecting the application filed by the appellant for condonation of delay? 3. Substantial question of law is re-framed as under:- Whether the Tribunal fell in substantial error of law in rejecting the application for condonation of delay? 4. The appeal is directed against the order dated 25 July 2013 of the Income Tax Appellate Tribunal (ITAT), Panaji Bench dismissing the appellant's application for condonation of 253 days delay in filing an appeal against the order of CIT(Appeals). 5. The Assessing Officer passed an order dated 29 December 2008 under Section 143(3) r.w. Section 144 of the Income Tax Act, 1961 and determined the income of the appellant as Rs.23,18,959/- and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore due to disturbing situation the other partners could not apply their mind even though order of CIT (Appeals) was received on 12 April 2012. This fact was placed before the Tribunal by way of addendum to appeal memo and application for condonation of delay dated 19 June 2013. It was stated that Shaikh Ahmad was the senior and managing partner of the firm, that the continuing partners were not aware of the detailed business transactions as also the record maintained by late Shaikh Ahmad. The business had been closed due to the circumstances beyond the control of the partners, who were inexperienced and had no knowledge in maintaining records and conducting business the way late Shaikh Ahmad had managed it. It was further pointed out t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13. It is thus clear that Shaikh Ahmad, who was the senior partner of the firm was looking after the accounts and income-tax matters of the appellant-firm and therefore the explanation offered by the appellant-firm that on account of the death of Shaikh Ahmad, senior partner on 15 November 2011, the continuing partners, who are young and inexperienced, could not apply their mind immediately for taking legal opinion and for giving suitable instructions for filing an appeal. It is also to be noted that the appellant's case is that the appellant-firm has been making loss and the appellant was required to take legal opinion on the question arising from Under Section 44AF and Section 43 B of the Act. 14. It is true that the delay is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etermined the income of the appellant as Rs.23.19 lakh. The question of applicability of Section 44AF and Section 43B was involved and the young inexperienced partners of the firm including the sons of the deceased Shaikh Ahmad did take some time in seeking legal opinion. 16. In view of the above discussion, we are of the view that the Tribunal committed substantial error of law in not considering the material on record. If the Tribunal had any doubt about the stand adopted in the addendum dated 19 June 2013, the same should not have been brushed aside only on the ground that there was no affidavit filed in support of the said addendum. As pointed out, hereinabove, we called for the papers of the appeal memo and we have found that it was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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