Section 253 of the Income-tax Act, 1961 - Appellate Tribunal - Appeals to (Condonation of delay)

IT : Where assessee's parents died even before passing order of Commissioner (Appeals), delay of 715 days in filing appeal before Tribunal could not be condoned
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[2015] 53 taxmann.com 525 (Punjab & Haryana)
HIGH COURT OF PUNJAB & HARYANA
Amolak Singh Kumar & Sons
v.
Commissioner of Income-tax-2, Jalandhar*
AJAY KUMAR MITTAL AND JASPAL SINGH, JJ.
IT APPEAL NO. 96 OF 2014 (O & M)†
JULY  4, 2014
Section 253 of the Income-tax Act, 1961 - Appellate Tribunal - Appeals to (Condonation of delay) - Assessment year 2005-06 - Whether where assessee filed appeal before Tribunal with a delay of 715 days taking a plea of death of his parents, in view of fact that assessee's parents died even before passing order of Commissioner (Appeals), Tribunal was justified in dismissing assessee's appeal being bared by limitation - Held, yes [Para 10][In favour of revenue]