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| The Tax Publishers2020 TaxPub(DT) 4431 (Bang-Trib) INCOME TAX ACT, 1961
Section 250
Since delay in filing appeal before CIT(A) was for reason that assessee was pursuing an alternative remedy available under law in terms of section 154 as dispute was only regarding non granting of credit for tax deducted at source, which could be rectified under section 154, and therefore, delay in filing of appeal before CIT(A) was condoned.
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Appeal [CIT(A)] - Maintainability - Condonation of delay in filing appeal -
Revenue filed miscellaneous application pleading that Tribunal in its order observed fact that matter needed to be examined and verified by lower authorities, but directed AO to allow claim of the assessee for short recoveries after necessary verification and examination, which was contrary to observation made by Tribunal in its order in preceding paragraphs. Held: It was found that assessee was waiting for rectification pending before AO against order under section 143(1). Since delay was for the reason that assessee was pursuing an alternative remedy available under law because there was no dispute about quantum of income because returned income was accepted and dispute was only regarding non granting of credit for tax deducted at source, which could be rectified under section 154. As assessee was bona fidely pursuing alternative remedy available under the law and therefore, delay in filing of appeal before CIT(A) was condoned.
REFERRED :
FAVOUR : In assessee's favour
A.Y. :
IN THE ITAT, BANGALORE BENCH
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