TMI Blog2020 (10) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... because there was no dispute about quantum of income because returned income was accepted and the dispute was only regarding non granting of credit for TDS by DCIT (CPC) which can be rectified u/s 154. We find that in the facts of the present case as noted above, we are satisfied that the assessee was bonafidely pursuing alternative remedy available under the law and therefore, by respectfully ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n refusing to condone the delay of 440 days in filing appeal before him and consequently dismissing the appeal as unadmitted without deciding the issue on merit. 3. In course of hearing, learned AR of the assessee submitted that regarding reasons of delay of 440 days in filing appeal before CIT (A), the explanation of the assessee are noted by CIT (A) in para 4.1 of his order, as per which, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her pointed out that this rectification petition u/s 154 filed on 23.01.2017 was disposed of by CPC on 30.01.2017 but CPC has in fact CPC transferred the rectification petition u/s 154 to the AO on this wrong basis that rectification request is in respect of deduction under chapter VIA. She submitted that after receipt of this order from CPC also, the assessee was pursuing the matter before the AO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the assessee was bonafidely pursuing alternative remedy available under the law and therefore, by respectfully following this tribunal order, we condone the delay in filing of appeal before CIT (A) and restore the matter back to the file of CIT (A) for a decision on merit. 5. In the result, the appeal of the assessee is allowed for statistical purposes in the terms indicated as above. Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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