Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2020 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (2) TMI 1349 - AT - Income TaxCondonation of delay of 317 days - submissions of assessee that CIT(A) has passed an exparte order and against that order, the assessee filed a petition for restoration of the appeal and CIT(A) has not passed any order of restoration and since the assessee was waiting for the order of restoration and hence, the assessee was unable to file the appeal before the Tribunal in time - HELD THAT:- Admittedly, the assessee has not filed any material showing that the assessee has filed restoration petition before the ld. CIT(A) for recalling the exparte order passed by him. When the Bench asked the ld. Counsel about the restoration petition filed before the CIT(A), it was replied that they have no proof to show that the assessee had filed such petition to recall the order passed by the ld. CIT(A) and he agreed that there is no specific provision under the Income Tax Act and moreover, the order passed by the ld. CIT(A) is appealable before the ITAT. No sufficient reason to condone the delay of 317 days and moreover, we do not find any merits in the grounds of both the appeals filed by the assessee.
|