9911796707
TMI Blog2021 (8) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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. - ITA NO.511 OF 2017 - - - Dated:- 27-7-2021 - HON BLE MR. JUSTICE ALOK ARADHE AND HON BLE MR. JUSTICE HEMANT CHANDANGOUDAR APPELLANT (BY SRI SHANKAR SR. COUNSEL, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase. 25. Whether the Tribunal was justified in law in not condoning the delay in filing the appeal before the learned Commissioner of Income-tax (Appeals) on the facts and circumstances of the case. 26. Whether the Tribunal was justified in law in not appreciating that the Assessing officer ought to have treated the return as defective and should have called upon the Assessee to rectify the return of income filed by her by giving sufficient period of time on the facts and circumstances of the case. 2. Facts leading to filing of this appeal briefly stated are that the appellant who is an individual filed the return for the assessment year 2009-10 returning total income of ₹ 4,24,480/-. The return of income was processed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay of 310 days in filing the appeal is adverse and the Tribunal ought to have appreciated the explanation given by the appellant would constitute sufficient cause for condoning the delay in order to advance the cause of justice. 6. On the other hand, learned counsel for the revenue, supported the order passed by the Tribunal and submitted that in the facts and circumstances of the case, the assessee failed to make out any sufficient cause to condone the delay of 310 days in filing the appeal. 7. We have considered the submissions made by the learned counsel for the parties and has perused the record. 8. The well settled legal principles that the expression 'sufficient cause' should receive liberal consideration so as to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ptember 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. 11. The appellant in the facts and circumstances of the case should not suffer on account ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
