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TMI Blog2020 (10) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... GARODIA, A. M.: This appeal is filed by the assessee and the same is directed against an order of learned CIT (A) - 7 Bengaluru dated 05.07.2019. 2. In this appeal, although as many as 5 grounds are raised by the assessee but the main effective grievance is this that the learned CIT (A) was not justified in refusing to condone the delay of 440 days in filing appeal before him and consequently d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be rectified u/s 154. She submitted that the learned CIT (A) has reproduced the assessee's explanation in this regard from Form 35 in Para 4 of his order and as per the same, the assessee had filed rectification petition u/s 154 on 23.01.2017 after receiving the demand notice on 09.01.2017. She further pointed out that this rectification petition u/s 154 filed on 23.01.2017 was disposed of by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condoned. She submitted that in view of this tribunal order, the delay should be condoned in the present case also. Learned DR of the revenue supported the order of CIT (A). 4. We have considered the rival submissions. We find that in the facts of the present case as noted above, we are satisfied that the assessee was bonafidely pursuing alternative remedy available under the law and therefore, b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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