Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2020 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (2) TMI 335 - HC - Income TaxCondonation of delay in fling of the related appeal u/s 254 - appeal filed by the appellant against the order passed by the jurisdictional administrative Commissioner under Section 263 - HELD THAT:- Tribunal did not accept the contention of the appellant that it was under a bonafide belief that since it had fled appeal against the consequential order of assessment as affirmed by the first appellate authority, its interest would be protected and therefore there was no need to independently challenge the order under Section 263. We feel that when Tribunal had entertained the appeal arising out of the consequential assessment, it was not justified on the part of the Tribunal to have rejected the appeal filed by the appellant against the order passed by the jurisdictional administrative Commissioner under Section 263 of the Act because that was the very foundation of the subsequent assessment proceedings. It would be in the interest of justice, if the delay in fling is condoned and the said appeal is heard on merit by the Tribunal.
|