Powers of ld. Commissioner as per the expression “sufficient cause” employed u/s 249(3) of the Income Tax Act

Last updated: 24 December 2021
Quick Summary
The Income Tax Appellate Tribunal allowed an assessee's appeal, finding that the Commissioner (Appeals) should have condoned a two-month delay in filing the appeal. The Tribunal stated that the reasons provided by the assessee constituted 'sufficient cause' under Section 249(3) of the Income Tax Act, empowering the Commissioner to allow the delay and consider the appeal on its merits. The initial appeal was dismissed by the Commissioner (Appeals) without appreciating these reasons.

Court :
ITAT Ahmedabad

Brief :
Assessee is in appeal before the Tribunal against order of the ld.CIT(A)-5, Ahmedabad dated 25.02.2019 passed for the Asstt.Year 2015-16.

Citation :
ITA No.692/Ahd/2019

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