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TMI Blog2020 (10) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... eal of the assessee in limine on the short grounds of limitation that the appeal is filed late by assessee before learned CIT(A) late by 3417 days beyond the time prescribed u/s 249(2) of the 1961 Act , thereby erring on the ground as the order which was assailed by assessee before him was an order dated 16.08.2018 passed by AO u/s 154 of the 1961 Act dismissing rectification application dated 08.01.2018 filed by assessee , and not the intimation dated 29.03.2009 issued by the AO u/s 143(1) of the 1961 Act. Jurisdictional error has taken place at the end of learned CIT(A) and the end of justice demands that the appellate order dated 21.05.2019 passed by learned CIT(A) be set aside and all the issues raised by assessee before learned CIT( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground of delay and refusal to grant relief for tax withheld on foreign income ( considering US India Tax Treaty). 4. The appellant submits that he had filed an application dt. 08.01.2018 claiming credit for tax withheld /paid on his foreign (US) income and the assessing officer(ACIT, Non-Corporate Circle 22(1), Tambaram) had rejected the application by order/letter dt. 16.08.2018 ; aggrieved by the said order the appellant had preferred the appeal before the Commissioner(Appeals) on 05.09.2019 within time and the appeal was as such maintainable. 5. The appellant further submits that a perusal of the order dated 16.08.2018 of the assessing officer will reveal that while there is a passing reference to statutory time limit it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as in error in not condoning the delay. The question regarding the correctness of the Tribunal s holding that the delay is not to be condoned is therefore answered in favour of the assessee and against the Revenue Vijayswari Textiles Ltd vs. CIT(2002) 256 ITR 560@ 8. The appellant respectfully submits that he ought not to be deprived of the relief which he deserves on the ground of delay or on the technicalities. 9. For these and other grounds that may be adduced at the time of hearing the appellant prays that the Hon ble Tribunal be pleased to allow the appeal and render justice. 3. The brief facts of the case are that the assessee is an individual and has filed its return of income for the impugned ay: 2007-08 with Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mistake apparent from record which could be rectified within mandate of Section 154 of the 1961 Act, and secondly that the said application dated 08.01.2018 is filed by assessee beyond statutory period of four years from the end of the financial year in which the order sought to be amended was passed viz. intimation dated 29.03.2009 u/s 143(1) of the 1961 Act. Being aggrieved by an order dated 16.08.2018 passed by the AO, the assessee filed first appeal with learned CIT(A) on 05.09.2018 , who was pleased to dismiss the appeal of the assessee vide appellate order dated 21.05.2019 on the grounds that the appeal was filed with learned CIT(A) with delay of 3417 days beyond the time prescribed u/s 249(2) of the 1961 Act and learned CIT(A) refus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the assessee has itself filed rectification application dated 08.01.2018 u/s 154 of the 1961 Act with AO beyond four years from the end of the financial year in which intimation dated 29.03.2009 u/s 143(1) was issued by the AO and hence AO was right in dismissing rectification application u/s 154 of the 1961 Act filed by the assessee and it was prayed that appellate order dated 21.05.2019 passed by learned CIT(A) be upheld and the appeal of the assessee as is filed with the tribunal be dismissed. We have considered rival contentions and perused the material on record. We have observed that jurisdictional error has taken place at the end of learned CIT(A) as he has dismissed the first appeal of the assessee in limine on the short grounds ..... X X X X Extracts X X X X X X X X Extracts X X X X
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