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2020 (5) TMI 147 - HC - Income TaxCondoning the delay of 93 days in filing the present application - In 2019 when the appeal was on board, the same was dismissed on withdrawal in terms of Circular No.17 of 2019 dated 8th August, 2019 on the ground that the tax effect was below the prescribed monetary limit of ₹ 1 crore for the Department to file appeal in the High Court - HELD THAT:- As stated that the related addition was made to the income of the assessee on the basis of information received from banking sources, Geneva, Switzerland - related appeal would be covered by the exceptions as provided in the CBDT Circular No.3 of 2018 dated 11th July, 2018. Instructions to that effect could not be communicated to learned counsel who appeared for the Revenue at that point of time which resulted in dismissal of the appeal on 3rd October, 2019 on withdrawal in terms of the CBDT Circular No.17 of 2019. After hearing learned counsel for the parties and on due consideration, we are of the view that the delay of 93 days in filing the interim application should be condoned and the order of dismissal on withdrawal dated 3rd October, 2019 should be recalled.
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