Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2015 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 84 - HC - Income TaxDelay condonation application - delay in filing of an appeal before CIT(A) - Held that:- On a consideration of the principles as laid down in Esha Bhattacharjee v. Managing Committee of Raghunathpur Nafar Academy and others [2015 (1) TMI 1053 - SUPREME COURT] in the instant case, the 1st respondent has not considered the application for condonation of delay filed by the appellant in accordance with the decisions laid down by the Supreme Court. Accordingly, quash Ext.P4 order and direct the 1st respondent, to restore the appeals, stay application and the delay condonation applications to file, and consider the applications filed for condonation of delay afresh within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. There will be a stay of recovery proceedings against the petitioner, for recovery of the amounts confirmed against him by the lower authority, till such time as orders are passed by the 1st respondent, as directed in this judgment and communicated to the petitioner.
|