Assessee-company filed an appeal before the Tribunal after a delay of six to seven years. Assessee also filed an application for condonation of delay on the ground that it promptly handed over documents to counsel and a professional expert grossly failed to take action, for which assessee-company should not be penalized. Tribunal held that assessee was aware of orders passed by Commissioner (Appeals), but assessee had not exercised any care to enquire about the status of second appeal and tried to shift responsibility towards his lawyer-Tribunal, thus, refused to condone delay and consequently dismissed appeals as time-barred. High Court held that there is no general proposition that mistake of counsel by itself is always a sufficient ground for condonation of delay, and every case is required to be considered on the basis of the facts and circumstances of the case, and further findings recorded by the Tribunal were just and proper, and there was no infirmity in the order. SLP of assessee dismissed.\u00a0 (AY. 2010-11,\u00a0 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 254(1): Appellate Tribunal-Powers-Condonation of delay-Delay of six to seven years-Documents were handed over to the counsel-Mistake of counsel-High Court affirming the order of the Tribunal held that there is no general proposition that mistake of counsel by itself is always a sufficient ground for condonation of delay-Order of High Court affirmed-SLP of assessee dismissed. [Art. 136]<\/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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60642","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fM6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60642","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=60642"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60642\/revisions"}],"predecessor-version":[{"id":60643,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60642\/revisions\/60643"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60642"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60642"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}