Death of Mother is not reason to condone delay in Filing Appeal : HC

By | May 21, 2019
(Last Updated On: May 21, 2019)

A division bench of the Chhattisgarh High Court has held that the demise of the mother cannot be said to be a reason for condoning the delay of 259 days in filing an appeal since the assessee was carrying on business these days.

since we are holding that the inordinate delay of 253 days cannot be covered by the said incidence/incident, during which period the Appellant was admittedly carrying on the commercial activities/business, it does not constitute any ‘extraordinary circumstance’ to have interfered by this Court, invoking the discretionary power under Article 226 of the Constitution of India.


High Court of Chhattisgarh

Brandavan Food Products Ltd

VS CIT (appeal)

writ Appeal No 262 of 2019

Dated 17.05.2019

Judgments on Appeal Delay

Delay in Filing Appeal Condoned due to illness of chief accountant : ITAT

Delay in filing Appeal due to fault of CA condoned : ITAT

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