The Tribunal found that the extraordinary delay in filing the appeal occurred because the assessee had not been properly advised by his earlier counsel. Holding that the assessee should not suffer for the mistake of his legal adviser and that sufficient cause had been shown, the Tribunal condoned the delay of 1,566 days and admitted the appeal. (AY. 2013-14).
Ajay Parasmal Kothari v. ITO [2024] 159 taxmann.com 570 / (2025) 126 ITR 511 (Mum.)(Trib.)
S. 254 (1): Appellate Tribunal-Powers-Delay of 1,566 days-Wrong legal advice-Delay condoned.[S. 253]
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