Law:

Section:

Section 256 of the Income-tax Act, 1961 - High Court - Reference to - There was delay of 17 days in making application under section 256(1) - An application for condonation of delay was filed explaining that applicant was aged eighty years and was ill and, therefore, could not contact counsel in time - Tribunal rejected application for condonation of delay without rejecting petitioner's contention regarding illness - Whether Tribunal was not justified in doing so, and therefore, its order was to be quashed - Held, yes - Whether, consequently, Tribunal was to be directed to entertain application made under section 256(1) for disposal on merits - Held, yes FACTS The petitioner moved an application under section 256(1) with a delay of 17 days and made an application for condonation of delay, stating that he being 80 years old and ill, could not contact his counsel well in time and, therefore, the application was delayed by 17 days. The Tribunal rejected the application for condonation of delay, without rejecting the contention regarding the illness made by the petitioner. On writ: HELD The Tribunal, ought to have adopted a justice-oriented approach and ought to have allowed the application of the petitioner; otherwise also, without rejecting the plea of illness, the Tribunal was not justified in rejecting the application of the petitioner made for condonation of delay. Therefore, the Tribunal's order was to be quashed and Tribunal was to be directed to entertain the application made under section 256(1) for disposal on merits. Note: The decision was in favour of the assessee.…

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