TaxTMI 
TaxTMI 
2020 (10) TMI 36
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....ax Act, 1961. It is submitted by the learned senior counsel for the petitioner that pursuant to the proceedings under Section 147 of the Income Tax Act an assessment was made by the Assessing Officer seeking recovery of an amount of Rs. 59,83,830/-. 3. Being aggrieved, the petitioner preferred an appeal under Section 250 before the Commissioner of Income Tax (Appeals), Dibrugarh. However, by order dated 21.05.2019, the appeal preferred by the petitioner/assessee was rejected on the ground of delay by holding that the grounds urged for condonation of delay that the delay had occurred due to the pendency of a petition filed by the petitioner under Section 154 and the grounds taken in the appeal have no connection. 4. The learned senior coun....
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....eal? Yes 15 If reply to 14 is Yes, enter the grounds for The appellant has filed for rectification u/s 154 with condonation of delay (not exceeding 500 words) A.O. for interest calculations u/s 234A/234B/234C. So there was delay in filing of return. 9. The impugned order dated 21.05.2019 is extracted as under:- "Instant appeal was instituted on 06.06.2018 and is directed against order u/s 143(3)/147 of the I.T. Act, 1961 which was passed by the ITO, Ward-2, Tinsukia on 31.12.2017. 2. Order appealed against was stated to have been served on 02.01.2018. Appeal should have been filed by 01.02.2018. There is delay of over four months in filing the appeal. In the condonation application, the reason given for delay in filing the appeal re....
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.... have no connection with the interest charged by the AO. The Commissioner of Income Tax (Appeals) while passing the impugned order appears to have touched upon the issues which have some bearing in the outcome of the appeal preferred by the petitioner, without reference to the materials relied upon to arrive at such a finding. 11. Upon due consideration of the materials available before the Court as well as upon perusal of the relevant provisions of the Act and also upon hearing the learned counsels for the parties, it will be in the interest of justice to remand the matter back in the Commissioner of Income Tax Act(Appeals) to re-decide afresh the issue of condonation of delay by providing adequate opportunities to the Assessee to refer t....