Ravindrabhai Lakshmanrav Mane Vs ITO (ITAT Ahmedabad)
ITAT Ahmedabad condoned delay of 326 days in filing quantum appeal and delay of 1 day in filing penalty appeal as assessee demonstrated sufficient cause for the delay.
Facts-
Assessee has preferred present appeal against appellate order passed by the CIT(A) confirming levy of penalty under section 271(1)(c) of the Income Tax Act. Notably, there is a delay of 326 days in filing quantum appeal and delay of 1 day in filing penalty appeal.
Conclusion-
The assessee has demonstrated a reasonable cause for not filing the appeals within the statutory period of limitation, on the mis-representation of former Tax Consultant resulting in passing exparte orders and filing appeals with delay.
Held that it is practically not possible for the assessee to collect from the former Tax Consultant explaining his misconduct by way of affidavit to any Authorities. As the assessee could not pursue with the former Tax Consultant for getting such affidavit, rather he pursued the matter with the new Tax Professional for filing the appeals with delay petitions, explaining the above reasons. Therefore in our considered view, the assessee has demonstrated “sufficient cause” in filing the above quantum appeal with a delay of 326 days and delay of 1 day in filing penalty appeal. Thus we are satisfied with the reasonable cause as explained above and we hereby condone the delay in filing the above appeals and take up the appeals on merits of the case.
