Law:

Section:

Section 253 of the Income-tax Act, 1961, read with section 5 of the Limitation Act, 1963 - Appellate Tribunal - Appeals to - Assessment year 1992-93 - Whether where assessee-firm filed an appeal before Tribunal against order of Commissioner (Appeals) beyond a period of 160 days alongwith an application for condonation of delay explaining that as there was only one male partner in firm who was suffering from jaundice and other complications, appeal could not be filed within time, reason for delay in filing appeal was sufficient and liable to be condoned by Tribunal - Held, yes FACTS The assessee was a partnership firm consisting of two partners who were mother and son. The assessee-firm filed an appeal before the Tribunal against the order of the Commissioner (Appeals) beyond a period of 160 days along with an application for condonation of delay explaining that as there was only one male partner in firm who was suffering from jaundice and other complications, appeal could not be filed within time. The Tribunal rejected the application for condonation of delay by holding that illness was not of such a nature which could render the said partner incompetent to such a level where he could not be in a position to even complete his signature on various papers and the other partner being familiar with tax matters should have filed the appeal. On appeal : HELD In the instant case, the approach of the Tribunal was pedantic, while in the matters of condonation of delay it should be pragmatic and liberal. Admittedly, the female partner of the firm was aged about 68 years old and there was only one male partner. There might be reasons for signing the appeal, filed before the Commissioner (Appeals), which might be long back. The assessee was carrying on the business at Jhansi and appeal was to be filed at Agra and for filing of appeal so many formalities had to be completed which required effective involvement and in case if a person was ill, it was not expected from him to get the appeal prepared and filed. The illness of the male partner had not been disputed. In the circumstances, the reason given by the assessee for the delay in filing the appeal was sufficient and…

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