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2020 (8) TMI 617 - HC - Income TaxCondonation of delay of 1333 days - Appeal to tribunal as against the order of the CIT u/s 263 - HELD THAT:- No substantial questions of law arising in the present appeal - We are of the opinion that the Tribunal could have condoned the delay upon application supported by an affidavit if a reasonable ground for delay was made out by the Assessee. We are inclined to allow the present appeal and remand the matter back to the learned Tribunal by giving an opportunity to the Assessee to file such application for seeking condonation of delay, along with affidavit of the Assessee or its counsel, subject to payment of cost of ₹ 25,000/- (Rupees Twenty Five Thousand only) by the Assessee to the respondent Revenue Department.
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