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TMI Blog2017 (10) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... ha, Advocate. O R D E R C.M.No.34509/2017 (delay in filing) 1. For the reasons explained in the application, the delay in filing the appeal is condoned. The application is disposed of. ITAs No.822/2017 & 824/2017 2. These two appeals are by the Revenue against an order dated 12th April, 2017 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No.28/Del/2010 and C.O.No.214/Del/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the CIT (Judicial), it was beyond time and, therefore, unsustainable in law. 5. It is submitted by the learned counsel for the Revenue that the decision of this Court in Odeon Builders Pvt. Ltd. (supra) was in the context of an appeal under Section 260A of the Act and, therefore, will not ipso facto apply to Section 158BFA(3)(c) although the expression used in both provisions is the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT. In other words, for the purpose of Section 158BFA(3)(c) of the Act, if the order of the ITAT was received by the CIT (Judicial), the limitation of 6 months within which the penalty order had to be passed would begin to run from that date regardless of the fact that the order of the ITAT was received by the concerned CIT only thereafter. 7. As far as the second submission is concerned, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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