2016 (3) TMI 1070

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....lant : Dhananjay Awasthi, Ashish Raj Shukla, R. B. Shukla For the Respondent : Alok Mathur ORDER This appeal questions the order of the Tribunal dated 31.12.2015 whereby the appellant's time barred appeal against the order of the Chief Commissioner of Income Tax dated 26.12.2008 has been dismissed on the ground of limitation. Sri Dhananjay Awasthi, learned counsel for the appellant....

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....nd the exemption was refused, vide order dated 19.10.2007. The order dated 19.10.2007 is Annexure-4 to the affidavit. The appellant's counsel submits that the appellant was advised that since registration has been refused the appellant may file an application to the Prescribed Authority under Section 10 (23C) of the Act for grant of approval in the prescribed Form No.56D. Simultaneously, th....

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....appeal, the limitation against the order dated 26.12.2008 deserves to be waived. We have considered the submissions raised and also the judgment in the case of Commissioner of Income Tax Vs. Vatika Township P. Ltd.: [2014] 367 ITR 466 (SC)). The only ground seeking condonation of delay is that since the right of appeal has now been created, therefore, the appellant has a right of appeal against....