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2017 (9) TMI 1716 - DELHI HIGH COURTCondonation of delay in filing an appeal before the HC - delay due to pendency of an application u/s 254(2) of rectifying 'mistakes apparent from the record' - Held that:- The time period for filing an appeal under Section 260 A of the Act does not get suspended on account of the pendency of an application before the ITAT under Section 254 (2) of the Act. In the circumstances, the question of invoking Section 14 of the LA would not arise at all. The decision relied upon by Mr. Kapoor has no application to the present case. - No satisfactory reason has been provided by the Appellant for the extraordinary delay of 439 days in the filing the appeal - Decided against the assessee.
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