2020 (2) TMI 1349

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....Shri V.P. Kuriachan, C.A. Respondent by: Ms. R. Anita, JCIT ORDER Duvvuru Rl Reddy, Both the appeals filed by the assessee are directed against the common order of the ld. Commissioner of Income Tax (Appeals) 11, Chennai, dated 29.06.2018 relevant to the assessment years 2014-15 and 2013-14. 2. Both appeals filed by the assessee are delayed by 317 days in filing the appeal before th....

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.... that the petition was pending before the ld. CIT(A) and there is no provision under the Income Tax Act or Rule to file a petition before the ld. CIT(A) to recall the order passed by the ld. CIT(A). It was further submission that no such power is vested by the ld. CIT(A). Therefore, the assessee fails to give proper explanation to condone the huge delay of 317 days and pleaded for dismissing both ....