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2018 (6) TMI 66 - AT - Income TaxDelay in filing petition - Condonation of delay Petition not filled - Held that:- There was a delay in filing the appeal before the CIT(A). However, there was no valid condonation petition filed by the assessee and also the assessee has not given good and sufficient reason to condone the delay. As such, the CIT(A) rejected the appeal of the assessee. In our opinion, the appeal of the assessee is to be decided by the CIT(A) as to whether it is duly signed in terms of section 140(c) and also if he finds that it is a valid appeal, then he has to decide the issue of condonation of delay and to decide the appeal on the merits of the issue raised by the assessee, if required. With this observation, we remit the appeal to the file of the CIT(A) de nova.
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