Held that the CIT(A) has not condoned the delay of six years on the ground that there was pendency of rectification application. CIT(A) also directed to dispose the rectification application within six months. Tribunal affirmed the order of the CIT(A). (AY. 2009-10 to 2015-16)
Siby Mining & Infracture (P) Ltd v ITO(2023) 225 TTJ 1 (UO) (Hyd) (Trib)
S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Pendency of rectification application under section 154-Delay of six years-Not condoned-Direction of CIT(A) to dispose the rectification application within six months is affirmed.[ S.154, 254(1)]