2021 (7) TMI 86

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....ppeal has been preferred by the Assessee's legal heir against the order dated 23/12/2019 impugned herein passed by the ld. Commissioner of Income Tax (Appeals) [for short, "ld. Commissioner"], Kurnool u/sec. 250(6) of the Income Tax Act, 1961 (hereinafter referred to as "Act") for the A.Y. 2013-14. 2. In this case, the appeal was filed before the ld. Commissioner with a delay of 151 days, h....

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....late to delay in filing of appeal, stated that the Assessee has expired on 14/03/2016 and therefore the legal formalities for getting the relevant certificates got delayed, hence, delay is requested to be pardoned. The ld. Commissioner did not get impress by the reasons for delay given by the legal heir of the Assessee and dismissed the appeal in limine on the point of limitation. The Appellant....

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....ioner. 3.1. Though, the application for condonation of delay is supposed to be filed along with the appeal itself, however as has been held by the Hon'ble Supreme Court in the case of State of M.P. And Anr vs Pradeep Kumar and Anr., decided on 12th September, 2000 [2000 Supp (3) SCR 235] the same can be entertained at a later stage. The relevant conclusion of the Hon'ble Supreme Court i....

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....ficiency is a curable defect, and if the required application is filed subsequently the appeal can be treated as presented in accordance with the requirement contained in Rule 3-A of Order 41 of the Code". 3.2. It seems that may be due to lack of knowledge or guidance or inadvertence, the appellant failed to file the appropriate application and supporting affidavit/evidence in support of reason....