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2020 (5) TMI 42 - AT - Income TaxCondonation of delay for filing and appeal before CIT(A) - delay of 272 days - Sufficient and reasonable cause explained by the assessee - Earlier assessee had filed rectification application u/s 154 - HELD THAT:- We considering the observations of MST Katiji & others [1987 (2) TMI 61 - SUPREME COURT] and submissions of the assessee, condone the delay of filing the appeal before the CIT (Appeals) and restore the entire disputed issues to the file of CIT (Appeals) to admit the appeal and adjudicate on merits and pass a speaking order. Further provide adequate opportunity of hearing to the assessee, and the assessee shall co-operate in submitting the information for early disposal of the appeal and allow the grounds of appeal of the assessee for statistical purpose.
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