TMI Blog2017 (10) TMI 1543X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee cannot file the appeal before the CIT (A) even after withdrawal of the said revision petition. On this aspect, we decide the issue in favour of the assessee. Condonation of delay of 331 days in filing appeal before the CIT (A) - HELD THAT:- Assessee was pursuing an alternative remedy available under the law and the delay for that reason should be condoned if it is found that such action of the assessee was bonafide. In the present case, this is not the case of the revenue that the application filed before the CIT for revision was not bonafide action of the assessee and therefore, by respectfully following this judgment of K.S.P. Shanmugavel Nadar [1984 (4) TMI 24 - MADRAS HIGH COURT] we hold that the delay in filing appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same cannot come back and on this basis, it was held by him as per Para no. 7.7 of the impugned order that the appeal filed before the CIT (A) is not maintainable. In this regard, he placed reliance on judgment of Hon ble Madras High Court rendered in the case of M. Jayabalan Vs. CIT as reported in 40 taxmann.com 218 (Madras). He submitted a copy of this judgment and pointed out that as per this judgment, it was held that the filing of revision petition cannot be a bar for filing of the appeal by the assessee before the appropriate authorities as per the relevant provisions of law. 4. On the second aspect of the matter regarding condonation of delay in filing the appeal before the ld. CIT (A), he submitted that it is held by CIT (A) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he judgment of Hon ble Madras High Court rendered in the case of M. Jayabalan Vs. CIT (supra) wherein it is held that the appeal filed by the assessee before CIT (A) after withdrawal of the revision petition u/s. 264 is maintainable and it cannot be said that after filing the revision petition u/s. 264, the assessee cannot file the appeal before the CIT (A) even after withdrawal of the said revision petition. On this aspect, we decide the issue in favour of the assessee by respectfully following this judgment of Hon ble Madras High Court. 7. Regarding the condonation of delay of 331 days in filing appeal before the CIT (A), we find force in the submissions of ld. AR of assessee that in view of this fact that the assessee was pursuing an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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