Condonation of Delay in Filing Appeal of Income Tax : New order

By | October 6, 2021
(Last Updated On: October 6, 2021)

Condonation of Delay in Filing Appeal of Income Tax : New order

Condonation of Delay in Filing Appeal of Income Tax : New order

 

The reasons assigned by the assessee for the delay in filing the appeal is that the impugned order dated passed by the Commissioner of Income-tax (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.

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