MESERS KASHMIR ROAD LINES,JAMMU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JAMMU
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 547/ASR/2018[2013-14]Status: DisposedITAT Amritsar22 Sept 2020AY 2013-14
Bench: Itat, Amritsar & Handed Over The Appeal Papers To His Assistant For Deposit Of Appeal Fee & Sending The Same To Amritsar After Getting Signed From The Assessee, However It Was Later Found That The Assistant Of Him Failed To Deposit The Appeal Fee & Also Failed To File The Appeal In The Registry Of The Itat, Amritsar & Therefore Due To Such Circumstances, The Appeal Got Delayed In Filling Before The Itat, Amritsar, However The Same Was Filed Belatedly Through The Local Senior Counsel Sh. Padam Behal (Ld. Chartered Accountant) On Dated 12/07/2018 & Consequently Resulted Into Delay Of 124 Days In Filling Of The Appeal. The Assessee Also Felt Regret & Submitted That There Was Bonafide Reason For The Delay & The Same Was Unintentional.
For Appellant: Sh. Padam Bahl (Ld. C.A.)For Respondent: Sh. Charan Dass (Ld. D.R.)
Section 250(6)Section 5
delay of 124 days in filling of the instant appeal seems to be bonafide, reasonable, sufficient and unintentional, hence deserves to be condoned.
Consequently the same stands condoned.
3. Coming to the merits of the case, from the impugned order it reflects that though the Ld. CIT(A) fixed the case for hearing on various dates, however on most
