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2020 (1) TMI 564 - HC - Income TaxCondonation of delay filing an appeal before ITAT - Stay petition - petitioner for recovery of the amounts confirmed by rectification order - Deduction / Exemption u/s 80P - HELD THAT:- On a consideration of the facts and circumstances of the case as also the submissions made across the Bar and taking note of the fact that in similar matters, this Court has directed the Appellate Authority to consider and pass orders in the appeal and stayed the recovery of disputed amounts pending disposal of the appeal. Taking note of the fact that delay occassioned in filing the appeal before the 3rd respondent is only 20 days, deem it appropriate to condone the delay, and dispose this Writ petition with a direction to the 3rd respondent to consider and pass orders on Ext.P4 appeal within an outer time limit of six months from the date of receipt of a copy of this judgment. Recovery steps for recovery of amounts confirmed against the petitioner by Ext.P3 rectification order shall be kept in abeyance till such time as orders are passed by the 3rd respondent as directed above and communicated to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 3rd respondent, for further action.
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