2023 (3) TMI 710

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....rma, Sr. D. R.; ORDER PER C. N. PRASAD, J.M. 1. This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-17 [hereinafter referred to CIT (Appeals)], New Delhi, dated 10.10.2019. for the Assessment Year 2013-14. 2. The assessee has raised the following substantive grounds of appeal:- "1. That on the facts and circumstances of the case and in law, ....

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....ited under Income-tax Act." 3. This appeal is filed by the assessee with delay of 306 days and the delay was explained by way of petition for condonation of delay supported with the affidavit by the assessee. The reason for delay is stated to be that the assessee was taken into custody and sent to Central Jail, Tihar from 10.02.2019 till 15.05.2020 and the ex-parte order of the ld. CIT (Appeals) ....

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....ng the appeal. 4. On hearing both the sides, we observe that there is reasonable cause in not filing the appeal in time as the assessee was earlier in prison for almost a year and he was released during the mid of the pandemic Covid-19 i.e. May, 2020 and there is no willful default in delay in filing the appeal before the Tribunal. The delay in filing the appeal before the Tribunal is condoned. ....