2023 (3) TMI 1302

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....2019-20/1023109110(1) ) refusing to condone delay in filing of Form No. 10B, for assessment year 2016- 17 . We have heard both the parties in Open Court proceedings through physical hearing mode. 2. At the outset ld. Counsel for the assessee submitted that this appeal is not maintainable with Income-Tax Appellate Tribunal(ITAT), as there are no provisions in the Income-tax Act, 1961(hereinafter called "the Act") , wherein the order passed by ld. CIT(E) refusing to condone delay in filing of Form No. 10B could have been challenged before tribunal, and it was submitted that this appeal is not maintainable before tribunal. The ld. Counsel for the assessee submitted that remedy lies either by filing Writ Petition with Hon'ble Jurisdictional ....

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....actually filed with tribunal on 19.06.2020. The assessee has also placed on record application seeking condonation of delay explaining the cause of delay . It is claimed in the said application that Secretary of the assessee namely Shri Navratna Banka was not well from 10.02.2020 to 28.02.2020 and medical certificate from Dr. Rajeshwar Kant Chandra Mishra , MBBS, MD(Med.) M.I.A.C.M. B R D Medical College , Gorakhpur dated 28.02.2020 is also placed in original certifying illness of the Secretary of the assessee from 10.02.2020 to 28.02.2020. It is further explained that when the application was getting ready for filing of appeal with tribunal, lock down due to Covid-19 pandemic took place. The reliance is also placed on the judgment and orde....