The appeal of the assessee was delayed by 1754 days before the High Court against the order of the Appellate Tribunal. . In the application for condonation of delay the assessee stated that they had no knowledge of passing the order dated 29-12-2003 , until they were confronted with the auction notices in June 2008 issued by the competent authority fixing auction of the properties of the appellant. First time orders of the Tribunal was filed on 24-07 2008 by the revenue . Appellant has filed the appeal along with condonation delay on 24-10 2018. The application was supported by the affidavit . Condonation of delay was dismissed by the High Court . Allowing the appeal the Apex Court held that stand of the applicant in the affidavit that they had no knowledge about the passing of the order is not expressly refuted by the respondent, the question of disbelieving the stand of the applicant cannot arise. For this reason, indulgence should be shown to the applicant by condoning the delay. Accordingly the delay was condoned and the appeals were restored to the file of High Court to decide in accordance with law .( CA Nos .6671-6676 of 2010, dt. 07.11.2019)
Senior Bhosale Estate (HUF) v. ACIT ( 2019) 419 ITR 732/ 311 CTR 754/ 184 DTR 34 ( 2020) 269 Taxman 472 (SC), www.itatonline.org Editorial : Order of Bombay High Court is set aside and directed to decide on merit , CA No 7637 of 2008 dt 13 -02 2009 ( Nagpur Bench) Senior Bhosale Estate (HUF) v. ACIT (2019) 112 taxmann.com 133 (Bom ) (HC) Editorial:
S. 260A : Appeal – High Court – Condonation of delay – Reasonable Cause – Affidavit -Delay of 1754 days- No knowledge of passing of order which was stated in the affidavit- Contents of the affidavit was not disputed by the respondent – Delay was condoned – Matters are restored to the file of High Court to decide the appeals on merit in accordance with law. [ S.260A(2A) ]