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2020 (4) TMI 434 - AT - Income TaxCondonation of delay - Earlier assessee has filing an application for rectification and same was rejected by the AO. - condoning the delay of 157 days in filing the appeal before the learned First Appellate Authority - Assessee contended by the assessee that it had not carried out any business and somebody has wrongly used its PAN data by showing deduction of taxes - HELD THAT:- On rejection of this application, it filed appeal against the assessment order instead of 154 order passed by the Assessing Officer because the scope in challenging the assessment order in appeal is far more wider than challenging the order passed under Section 154 of the Income-tax Act for rectification of any mistake. Since the assessee has availed one of the courses available to it and this has made its appeal time barred, it is a plausible explanation for condonation of delay. Therefore,condone the delay of 157 days in filing the appeal before the learned CIT(A).
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