Condonation of Delay in Filing Appeal of Income Tax : High court

Facts of the Case

Order dated passed by the Commissioner of Income-tax (Appeals) was delivered to the assessee some time in the September 2015 and immediately after receipt of the said order, the assessee had supplied the order to the Chartered Accountants to take action for filing of an appeal. I

The aforesaid order was not brought to the notice of the Chartered Accountant by his staff, and the same remained in his office files without any action.

The appellant thereupon made an enquiry and learnt about the fact on in October 2016 that the appeal has not been filed and the appellant took action to contact another Chartered Accountant and filed the appeal thereon.

There was delay of more than 310 days in filing appeal

Held by High Court

The assessee has made out sufficient cause to condone the delay of 310 days in filing the appeal before the Tribunal.

The appellant in the facts and circumstances of the case should not suffer on account of inadvertence on the part of her Chartered Accountant.