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2020 (10) TMI 992 - AT - Income TaxCondone the delay of 440 days in filing appeal - Eligible reasons for delay - assessee was waiting for the rectification pending before the AO against the order u/s 143 (1) - HELD THAT:- Delay was for this reason that the assessee was pursuing an alternative remedy available under the law because there was no dispute about quantum of income because returned income was accepted and the dispute was only regarding non granting of credit for TDS by DCIT (CPC) which can be rectified u/s 154. We find that in the facts of the present case as noted above, we are satisfied that the assessee was bonafidely pursuing alternative remedy available under the law and therefore, by respectfully following this tribunal order, we condone the delay in filing of appeal before CIT (A) and restore the matter back to the file of CIT (A) for a decision on merit. Appeal of the assessee is allowed for statistical purposes
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