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2020 (4) TMI 476 - AT - Income TaxCondonation of delay filling Rectification u/s 254(2) - delay of 304 days in filing of the miscellaneous application - HELD THAT:- As relying on case OM PRAKASH SANGWAN VERSUS ITO, WARD-33 (4) , NEW DELHI [2018 (5) TMI 1789 - DELHI HIGH COURT] we hold that the application of the assessee is not barred by limitation. On merits, the assessee has appeared before us and satisfied us that there was sufficient cause for his non-appearance when the appeal was called for hearing. The Tribunal had not adjudicated this appeal on merits, as per law. Thus, we set aside the order of this Tribunal and restore the appeal in terms of proviso to Rule 24 of the Income Tax Appellate Tribunal Rules, 1963. The registry is directed to post the appeal for hearing on 03/09/2019. As this date was pronounced in the open court, no separate notice of hearing shall be issued to either party. Miscellaneous application of the assessee is allowed.
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