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| The Tax Publishers2020 TaxPub(DT) 0339 (Ker-HC) INCOME TAX ACT, 1961
Section 260A
Taking note of the fact that delay occassioned in filing the appeal before authority was only 20 days, it was deemed appropriate to condone the delay, and dispose of the writ petition with a direction to authority to consider and pass orders on appeal within an outer time limit of six months. Hence recovery steps for recovery of amounts confirmed against the petitioner by rectification order should be kept in abeyance till such time as orders were passed.
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Appeal (High Court) - Condonation of delay in filing an appeal before ITAT - Stay petition - Petitioner for recovery of amounts confirmed by rectification order
Against rectification order, assessee had preferred appeal together with delay condonation petition as also stay petition. It was case of assessee that even prior to considering stay petition, recovery steps were taken by Revenue against the assessee for recovery of amounts confirmed by rectification order. It was stated by assessee that issue involved in appeal pertained to disallowance of deduction claimed under section 80P. Held: On a consideration of the facts and circumstances of the case, this Court had directed Appellate Authority to consider and pass orders in the appeal and stayed the recovery of disputed amounts pending disposal of the appeal. Taking note of the fact that delay occassioned in filing appeal before authority was only 20 days, deem it appropriate to condone the delay, and dispose this Writ petition with a direction to authority to consider and pass orders on appeal within an outer time limit of six months. Recovery steps for recovery of amounts confirmed against the petitioner by rectification order should be kept in abeyance till such time as orders were passed.
REFERRED :
FAVOUR : In assessee's favour
A.Y. :
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