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2018 (12) TMI 204 - ITAT LUCKNOWCondonation of delay - Late fee charged from the assessee u/s 234E - date of filing application u/s 154, date of passing order u/s 154 and date of filing of appeals before learned CIT(A) - Held that:- We find that assessee had filed appeals before CIT(A) after outcome of order u/s 154 of the Act and the appeals were filed within a period of 20 days from the outcome of the order u/s 154. There is a reasonable cause of delay in filing the appeals before learned CIT(A) and therefore, learned CIT(A) should have decided the issue on merits. Hon'ble Allahabad High Court in the case of Bharat Auto Centre (2005 (7) TMI 46 - ALLAHABAD HIGH COURT) on the issue of condonation of delay - we direct the learned CIT(A) to condone the delay in filing the appeals and hear the assessee on merits. - Assessee stand allowed for statistical purposes.
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