Held, that the assessee was about 69 years old whose chartered accountant regularly handling his Income-tax matters expired during the pendency of the appeal before the Commissioner (Appeals) and thereafter he had no regular chartered accountant to advise him properly on the matter. The assessee claimed that only upon intimation regarding the penalty order was he informed by his chartered accountant that quantum appeal had been dismissed by the Commissioner (Appeals). It was further evident from the medical report that the assessee was a cardiac patient and had undergone treatment. There was nothing to show that the assessee stood to benefit by the late filing of the appeal. There existed sufficient cause for not filing the appeal within time and therefore the delay in filing the appeal was to be condoned.(AY. 2013-14)
Vijay Liladhar Mohmaya v. ITO (2023)101 ITR 33 (SN) (Mum) (Trib)
S. 254(1) : Appellate Tribunal-Powers-Limitation-Condonation of delay-Assessee’s CA expired-Assesssee made aware only upon intimation of penalty order-Assessee, a cardiac patient undergone treatment-Sufficient cause-Delay condoned. [S. 253]