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TMI Blog2022 (2) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order to contend that the reasoning given by the Petitioner for seeking condonation of delay is untenable in law. In the opinion of this Court, Section 14 of the Limitation Act, 1963 is attracted to the facts of the present case and the Petitioner is entitled to exclusion of time spent in prosecuting the proceeding bona fide in a court without jurisdiction. This Court is of the view that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o all just exceptions. Accordingly, the application stands disposed of. W.P.(C) 3071/2022 1. Present writ petition has been filed challenging the order dated 27th March, 2021 passed by Commissioner of Income Tax (International Taxation) -2 [ CIT(IT) ], New Delhi for the Assessment Year 2018-19. Petitioner also seeks a direction to the Respondent to consider the Revision Petition fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the said appeal is not maintainable as the Petitioner had not paid the tax determined in the order passed under Section 195(2) of the Act. He states that the Petitioner, immediately thereafter, without wasting any time, withdrew the appeal vide letter dated 07th June, 2019 and filed a Revision Petition under Section 264 of the Act within four days i.e 11th June, 2019 against the order dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at if the time spent by the Petitioner in prosecuting the appeal under Section 248 of the Act is excluded, then the Revision Petition filed under Section 264 would be within time. 8. Consequently, the present writ petition is allowed and the matter is remanded to the CIT(IT) to decide the Revision Petition on merit in accordance with law. This Court clarifies that it has not commented on the me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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