2021 (2) TMI 104

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....tted by a Bench of this Court vide order dated 07.11.2017 on the following substantial questions of law: "1. Whether the Tribunal was justified in law in not condoning the delay, when the appellant has demonstrated that the lapses were not voluntary and there was reasonable cause for the delay on the facts and circumstance of the case? 2. Whether the Tribunal was justified in law in not condoning the delay by misunderstanding the facts and consequently passed a perverse order on the facts and circumstances of the case?   3. Whether the Tribunal is right in not adjudicating the grounds on the merits raised by the Appellant? 4. Where the Tribunal is right in law in not considering the Additional ground....

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....;s son was appearing for the board exams and the assessee was required to stay at Hassan to facilitate the studies of his son and therefore, he could not seek professional advice in time, with regard to the course of action which was to be taken in the light of the order passed by the Commissioner of Income Tax (Appeals). The Tribunal, by an order dated 31.08.2016, dismissed the application for condonation of delay preferred by the assessee on the ground that the assessee has failed to establish sufficient cause for condonation of delay. In the result, the appeal preferred by the assessee was also dismissed. In the aforesaid factual background, the revenue has approached this Court. 4. Learned counsel for the assessee submitted that the ....