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2012 (5) TMI 105 - AT - Income TaxWhether CIT(A) was not justified in dismissing the appeal of the assessee on the ground that assessee had not shown reasonable cause for the delay in filing the appeal – Held that:- order of the Assessing Officer u/s 154 of the Act was received by the assessee on 4.4.2011 and the appeal was filed by the assessee before the ld. CIT(A) on 26.4.2011 which was within 22 days of the receipt of the impugned order. Thus, the appeal filed by the assessee was within the period of limitation. matter remanded back to his file for deciding the appeal. appeal of the assessee is allowed
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