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TMI Blog2024 (8) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... ed assessee had filed an application u/s 154 of the Act for rectification and assessee was in the impression that since he has already filed rectification u/s 154 and unless it has been decided he is not entitled to file an appeal. HElD THAT:- As D/R has been asked to submit before this Tribunal regarding the stage of the application u/s 154 - D/R has filed report and as per the report submitted b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... untant Member And Pradip Kumar Choubey, Judicial Member For the Assessee : G. Banerjee, FCA. For the Department : Nicholash Murud, Addl. CIT, DR. ORDER PER PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER: This appeal filed by the assessee pertaining to the Assessment Year (in short AY ) 2019-20 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the Act ) by ld. Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en dismissed on account of delay in filing the appeal thereby holding that there was no sufficient cause for condonation of delay. Being aggrieved and dissatisfied with impugned order, the present appeal has been preferred. 1.2. The ld. Counsel for the assessee challenged the impugned order thereby submitting that the assessee had filed an application u/s 154 of the Act for rectification and asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 023 and the ground which has been taken by the assessee is not sufficient. It is important mention here that assessee has filed an affidavit with regard to the pending of the application u/s 154 of the Act and according to him, due to the bona fide mistake, the appeal could not be filed within time. Ld. D/R has been asked to submit before this Tribunal regarding the stage of the application u/s 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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