In a recent ruling favoring the assessee, the Income Tax Appellate Tribunal ( ITAT ), Mumbai has condoned a delay of 214 days in filing the appeal by holding that the same was due to wrong advice from the consultant of the assessee for which, the assessee cannot be suffered.
The assessee challenged the order of the authority with a delay of 214 days in filing this appeal.
Before the Tribunal, the assessee has sought condonation of delay in filing the appeal and submitted that the assessee was well versed of taxation laws properly and it was advised that no appeal could be filed against the order under section 263 and that subsequently they were advised by another adviser the appeal should be filed against order under section 263.
In support of its contentions, an affidavit has been filed by the concerned chartered accountant who is auditor of the company. In the said affidavit the said consultant has duly accepted that wrong advice was given by him originally not to contest the order under section 263.
“Upon careful consideration, we find that the delay in filing the appeal is solely attributable to the wrong advice of the consultant. In our considered opinion, the assessee should not suffer on account of the wrong advice of the consultant, hence, in the substantial interest of justice we condone the delay,” the Tribunal said.
Subscribe Taxscan Premium to view the Judgment
