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TMI Blog2022 (2) TMI 1463X X X X Extracts X X X X X X X X Extracts X X X X ..... ers passed by ITO and CIT(A) filed an appeal u/s 248 under the belief that the said order is appealable - As stated that the Petitioner meticulously pursued the said appeal until June, 2019. Petitioner states that the Petitioner came to know that the said appeal is not maintainable as the Petitioner had not paid the tax determined in the order passed under Section 195(2) and immediately thereafter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies that it has not commented on the merit of the controversy. The rights and contentions of all the parties are left open. - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE NAVING CHAWLA For the Appellant : Mr. Gaurav Jain with Ms. Akshita Goyal and Mr. Shubham Gupta, Advocates. For the Respondent : Mr. Sanjay Kumar, Advocate. JUDGMENT MANMOHAN, J (Oral): C.M.No. 9141/2022 Exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bona fide mistake of law and relying on previous orders passed by ITO and CIT(A) in favour of the Petitioner s associates/Firm on the same issue, filed an appeal under Section 248 of the Act on 10 th April, 2018 under the belief that the said order is appealable. He states that the Petitioner meticulously pursued the said appeal until June, 2019. 2. Learned Counsel for the Petitioner states that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e refers to the impugned order to contend that the reasoning given by the Petitioner for seeking condonation of delay is untenable in law. 5. 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. 6. This Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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