TMI Blog2023 (3) TMI 1302X X X X Extracts X X X X X X X X Extracts X X X X ..... e. While dismissing the appeal, we have extracted the manner in which the appeal was filed with tribunal along with other factual background. Assessee has also claimed that it was under a genuine and bonafide belief that appeal against order passed by CIT(E) refusing to condone the delay in filing form no. 10B beyond due date is an order passed with reference to Section 12A which is an order challengeable before tribunal. There is some merit in the plea of the assessee that it was persuing legal remedy before tribunal under bonafide belief. So far as condonation of delay in filing appeal with tribunal belatedly is concerned, since the appeal itself is not maintainable before tribunal we do not propose to consider the condonation of delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llenged before tribunal, and it was submitted that this appeal is not maintainable before tribunal. The ld. Counsel for the assessee submitted that remedy lies either by filing Writ Petition with Hon ble Jurisdictional High Court or filing petition with CBDT , against the order passed by ld. CIT(E) refusing to condone delay in filing late Form No. 10B beyond the time stipulated Section 139 read with Rule 17 of the Income-tax Rules, 1962. Thus, prayers were made by ld. Counsel for the assessee to dismiss this appeal as not maintainable. However, it was submitted by ld. Counsel for the assessee that the assessee filed this appeal before tribunal under a bonafide belief that an appeal against the order passed by ld. CIT(E) refusing to condone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 28.02.2020. It is further explained that when the application was getting ready for filing of appeal with tribunal, lock down due to Covid-19 pandemic took place. The reliance is also placed on the judgment and order of Hon ble Supreme Court in the case of Collector, Land Acquisition v. Mst. Katiji Ors. , reported in 1987 AIR 1353(SC) ; 1987 SCR(2) 387 .It was claimed that there was Covid-19 pandemic in the Country and Hon ble Supreme Court in Cognizance for Extension of Limitation extended the limitation period from time to time , from 15th March, 2020 to 28.02.2022. It was also fairly submitted that even if it is assumed that the appeal was maintainable before tribunal, the time limitation as prescribed u/s 253(3) expired before the l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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