Assessee\u2019s claim u\/s. 80IB denied by CPC vide Intimation u\/s. 143(1) dated 15.03.2011. Assessee filed appeal before CIT(A) on 30.01.2020 after delay of 9 years. CIT(A) was dismissed and delay was not condoned. Delay due to Intimation sent on E-mail ID of accountant who had left job and did not informed assessee about such Intimation. Assessee came to know about outstanding demand when assessee received Notice u\/s. 245 for adjustment of refund of AY 2019-20 with demand of AY 2010-11. Delay unintentional and without any fault on the part of assessee. \u201cSufficient cause\u201d under Sec. 5 of Limitation Act should be liberally construed so as to advance substantial justice when no negligence or any inaction or want of bona fides is imputable to a party; that is, the delay in filing an appeal should not have been for reasons which indicate the party’s negligence in not taking necessary steps which he could have or should have taken. Matter remitted back to CIT(A) for adjudication on merits.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 250 : Appeal-Commissioner (Appeals)-Procedure-Delay of 9 years in filing appeal-Order sent to E-mail ID of accountant who had left job-Assessee came to know when refund of AY 2019-20 was proposed to be adjusted against demand of AY 2010-11-Assessee filed affidavit. Sufficient cause for not filing appeal within time. Matter remanded back to CIT(A) to pass order on merits, denovo. [S.80IB ,245, 251, Limitation Act ,1963 S.5] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-42227","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aZ5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42227","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=42227"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42227\/revisions"}],"predecessor-version":[{"id":42228,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42227\/revisions\/42228"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42227"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42227"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42227"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}