P&H HC: Offence u/s 295A won’t be Attracted if Act done Without Malicious Intent  ||  Ker. HC: No Liability on RTO to Pay Compensation if Vehicle Owner Fails to get it Insured  ||  Guj. HC: Elected Members Must Not Disrepute the Institution to Which they are Elected  ||  All. HC: Scheme of A&C Act Put no Limitation for Application of Doctrine of Severability to an Award  ||  Kar. HC: Apprehension of Not Getting a Fair Trial is Required to Seek Transfer of Case  ||  Ker. HC: Not Granting Divorce Despite Mutual Consent Amounts to Cruelty  ||  Tel. HC: Elders in the House Can’t Decide Custody of Child  ||  All. HC: Gravity of Misconduct and Past Conduct Relevant to be Considered by Disciplinary Authority  ||  P&H HC Issues Guidelines on Proclamation u/s 82 CrPC  ||  SC: Can File Complaint Under Repealed FERA Provisions During Sunset Period After Enforcement of FEMA    

Smt. Manjulaben C.Tomar vs. The Income Tax Officer - (Income Tax Appellate Tribunal) (08 Apr 2022)

Ignorance of law is not an excuse


Direct Taxation

Present miscellaneous application has been filed by the assessee under Section 254(2) of the Income Tax Act, 1961 (IT Act) against the Tribunal order to recall the impugned ex parte order.

Present Miscellaneous Application has been filed on 2nd August, 2009 and Tribunal passed order on 14th March, 2013, meaning thereby, the Miscellaneous Application is time barred by 2073 days. In its application for condonation of delay, alongwith an affidavit has been filed by Hitendra Sheth, CA who stated that he was under the belief that there is a time limit of four years for filing of Miscellaneous Application before the Tribunal and could not give any plausible explanation for condonation of delay.

Present Tribunal is not inclined to condone the delay as it is well settled principle that ignorance of law is not an excuse. As no plausible explanation has been given by the assessee for condonation of delay, thus, the Miscellaneous Application is dismissed on account of inordinate delay of 2073 days. The miscellaneous application filed by the Assessee is dismissed.


Share :        

Disclaimer | Copyright 2023 - All Rights Reserved