Case Law Details
Girraj Prasad Shambhu Dayal Vs Principal Commissioner of Income (ITAT Jaipur)
ITAT Jaipur held that condonation of delay cannot be granted merely on the basis of sympathy or benevolence. Further, condonation of delay rejected alleging lack of diligence and inaction on the part of the assessee.
Facts-
The issue is that there is delay of 669 days for filing an appeal. Accordingly, an assessee submitted the condonation of petition supported by an affidavit signed by the partner of the firm. In this case the order under challenged is passed on 18.03.2019 by the ld. PCIT u/s. 263 of the Act. The then counsel died on 15.08.2020. The partner of the firm dealing the tax affairs of the firm died on 07.09.2020. Therefore, the other partner was not aware about the legal right available with the assessee firm. The ld. AR of the assessee submitted plethora of judgment and argued vehemently that the bench considering the various judgement relied upon in his submission may consider the petition for condonation of delay in bringing this appeal.
Conclusion-
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