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The Tax Publishers2020 TaxPub(DT) 0959 (Bom-HC) INCOME TAX ACT, 1961
Section 254
Where assessee contended that he was pursuing his remedy of rectification of appellate order passed by CIT(A) under section 154 and that was the reason for the delay in filing appeal before Tribunal, thus, in fair play appeal was ordered to be decided afresh by Tribunal.
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Appeal (Tribunal) - Maintainability - Condonation of delay in filing appeal before Tribunal - Assessee pursuing rectification in intervening period
Assessee sought condoning delay of 1305 days in filing appeal before Tribunal, which was rejected by Tribunal. Assessee submitted that assessee was pursuing his remedy of rectification of appellate order passed by CIT(A) under section 154 and that was the reason for the delay. Held: On due consideration and taking an overall view of matter, Court opined that it would meet end of justice if matter is decided afresh by Tribunal after giving due opportunity to assessee to explain delay in preferring related appeal.
REFERRED :
FAVOUR : In assessee's favour
A.Y. :
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