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2010 (4) TMI 266 - PUNJAB & HARYANA HIGH COURTCondonation of dealy – delay of 242 days in filing an appeal before ITAT - The CIT (A) rejected the appeal for lack of jurisdiction, vide order dated 20.6.2007. Thereafter the appeal was preferred under Section 253 of the Act before the Tribunal on 18.8.2007. For the period the appeal was pending before the CIT (A) Karnal, delay of 242 days had occurred for which an application for condonation of delay was filed. Tribunal refused to condone the delay – Held that: - appellant was pursuing the remedy at a wrong forum in a bona fide belief that the appeal was competent before the CIT (A) Karnal, the Tribunal should have condoned the delay. It is evident that the aforesaid course was adopted by the appellant without any ill intention to avail any benefit. - The delay in filing the appeal before the Tribunal for the period spent on pursuing the remedy before a wrong forum should have been condoned by the Tribunal.
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