2025 (7) TMI 33

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....Sudhakar Verma, Sr.D.R. ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the appellate order dated 22.03.2025 passed by the Additional Commissioner of Income Tax (Appeals)-2, Chennai refusing to condone the delay of 782 days in filing the appeal as against the Rectification order passed under section 154 of the Income Tax Act, 1961 (hereina....

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....ing the appeal with the delay of 772 days. The assessee further explained that till passing of Rectification order 408 days was conceived. It is thereafter 364 days delay in filing the appeal and therefore requested Ld. CIT(A) to condone the delay. However the above request was rejected by Ld. CIT(A) observing that the reasons cited by the assessee are in routine manner and sufficient cause is not....

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....ribunal decision in the case of Eastman Industries Ltd. Vs. ACIT in ITA No. 2990/Del/2022 and Others order dated 18-08-2023 and Kolkata Tribunal decision in the case of Neetu Agarwal Vs. ITO, Kolkata in ITA No. 1898/Kol/2024 dated 18-11-2024 on the proposition that the FTC cannot be denied to the assessee on late filing of Form No. 67. 6. Per contra Ld. Sr. D.R. appearing for the Revenue suppor....