TMI Blog2017 (9) TMI 1716X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER CM APPL. 47641/2016 (delay in filing) in ITA 939/2016 1. There is a delay of 439 days in filing the appeal. The reasons given by the Appellant in this application is that it was pursuing an alternate remedy 'by way of filing Miscellaneous Application before the ITAT to exclude Bodhtree Consulting Ltd. from the list of comparables.' According to the Appellant, the ITAT had in other cases ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... narrower in scope than an appeal under Section 260 A of the Act where an order of the ITAT can be challenged on substantial questions of law. Secondly, it was always open to the Appellant to have filed the appeal in this Court within the time stipulated under 260A of the Act and mention in the memorandum of appeal that its application under Section 254 (2) of the Act is pending before the ITAT. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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