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| The Tax Publishers2020 TaxPub(DT) 1876 (Bang-Trib) INCOME TAX ACT, 1961
Section 251
Considering observations in MST Katiji & others and submissions of assessee, delay in filing appeal before CIT(A) was condoned and entire disputed issues were restored to CIT(A) to admit appeal and adjudicate on merits and pass a speaking order.
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Appeal (CIT(A) - Maintainability - Condonation of delay of 272 days for filing an appeal before CIT(A) -
Assessee sought condonation of delay of 272 days for filing an appeal before CIT(A) pleading that sufficient and reasonable cause was explained. Assessee contended that it had filed rectification under section 154 and after receiving order under section 154 appeal was filed. Held: Considering observations in MST Katiji & others and submissions of assessee, delay in filing appeal before CIT(A) was condoned and entire disputed issues were restored to CIT(A) to admit appeal and adjudicate on merits and pass a speaking order.
Followed:Collector Land Acquisition v. MST Katiji & Ors. (1987) 167 ITR 471 (SC) : 1987 TaxPub(DT) 1279 (SC)
REFERRED :
FAVOUR : In assessee's favour
A.Y. :
IN THE ITAT, BANGALORE BENCH
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