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Section 253 of the Income-tax Act, 1961 - Appellants Tribunal - Appeals to Where because of quarrels between partners, a partner who had received order of Commissioner (Appeals) did not hand over said order to other partners and thus order came to knowledge of other partners later delay in filing appeal by 25 days constitute reasonable cause and thus delay was to be condoned The finding of the Tribunal regarding the delay in filing the appeal was that the order of the Commissioner (Appeals) was received in November, 1999, by a partner and as there was quarrel between the partners, the said partner did not hand over the order immediately to other partners. It was only later on the partners came to know about this order, obtained it from the said partner and prepared the appeal papers and filed before the Tribunal. This resulted in a delay of 25 days. The Tribunal however dismissed the condonation application saying that there was no reasonable cause for the inordinate delay of 25 days. Held that the 'reasonable cause' envisaged under section 235(5) had been clearly there. There was a sufficient cause for filing the appeal with a delay of 25 days and the delay was to be condoned and accordingly the same was condoned. T.N. Seetharaman for the Petitioner. Murali Kumaran for the Respondent. JUDGMENT K. Raviraja Pandian, J.-This writ petition is filed for the relief of issuance of a writ of certiorarified mandamus calling for the records of the first respondent in I.T.A. No. 1722/MDS/99 and quash the order dated August 16, 2005, and direct the first respondent to condone the delay in filing the appeal and hear the appeal on the merits. Heard the learned counsel appearing for the respondent-Income-tax Department. The order, which is put in issue, is an order passed by the Appellate Tribunal refusing to condone the delay of 25 days in filing an appeal under section 254 of the Income-tax Act. It is interesting to note that the reason given by the assessee has been extracted by the Appellate Tribunal, but ultimately dismissed the application by saying that there found no reasonable cause for the inordinate delay of 25 days and thereby fore-closed the valuable appellate…

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