Case Law Analysis
|Income Tax Appellate Tribunal
Condonation of Delay in Tax Appeal | Reliance on Consultant Without Documentary Proof Constitutes Sufficient Cause : ITAT Bangalore
ITAT Bangalore condoned a 74-day delay in filing an income tax appeal because the assessee’s failure to receive the assessment order stemmed from a consultant’s negligence, even in the absence of formal engagement documents. This ruling affirms that reasonable reliance on professional advisors, when genuine and not negligent, qualifies as sufficient cause under Section 250(6) of the Income Tax Act - protecting taxpayers who act in good faith despite procedural gaps.
