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2020 (8) TMI 801 - AT - Income TaxRectification of mistake - error apparent on the face of record - review of decision rendered by the Tribunal - section 254(2) of the I.T.Act, 1961 - HELD THAT:- Ongoing through the reasons given by the Tribunal for rejection of the claim of the assessee for condonation of delay and the pleadings taken by the assessee in its miscellaneous application, we find that although, the Tribunal has accepted the fact that delay in filing appeal was due to wrong advice of counsel, but proceeded to dismiss the appeal on the sole basis of finding that it is an afterthought of the assessee, after the Ld. AO has decided to make additions, in respect of issues questioned by the Ld.CIT(A), ignoring the pleading of the assessee, in light of affidavit of Shri Nilesh Y.Jagiwala, Chartered Accountant, who attended the proceedings u/s 263 of the Act, along with certain judicial precedents, including the decision of Hon’ble Bombay High court - The said findings of the Tribunal constitute a mistake apparent on record, which can be rectified u/s 254(2) of the I.T.Act, 1961. The order of Tribunal recalled - the registry directed to refix the case for hearing in due course - application allowed.
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