The assessee’s appeal was delayed by 224 days and High Court refused to condone the delay. On appeal to Supreme Court the apex court held that, Ex-Chairman’s health ailment was sufficient cause. Accordingly the delay was condoned and High Court is directed to hear the appeal on merits.
Aakash Lavlesh Leisure (P.) Ltd. v. ITO (2019) 262 Taxman 2/ 177 DTR 57 /308 CTR 200 (SC) Editorial: Aakash Lavlesh Leisure (P.) Ltd. v. ITO (2019) 103 taxmann.com 247/ 262 Taxman 4 (Bom.)(HC)
S. 260A : Appeal-High Court-Delay of 224 days-Ex-Chairman’s health ailment was sufficient cause- Delay was condoned and High Court is directed to hear the appeal on merits .