M/S. Prestige Estates Projects Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore
In the result, the appeals filed by the assessee is partly allowed
ITA 68/BANG/2022[2013-14]Status: DisposedITAT Bangalore18 Mar 2022AY 2013-14
Bench: Shri George George K, Jm & Ms.Padmavathy S, Am
For Appellant: Sri.Sudheendra B.R., AdvocateFor Respondent: Sri.A.Sreenivasa Rao, CIT-DR
Section 153ASection 154Section 3(1)(b)
…se for delay in filing the appeal. (i) Collector, Land Acquisition v. MST. Katiji & Ors. (167 ITR 471 (SC) (ii) Mithailal Dalsangar Singh v. Annabai Devram Kini (2003) 10 SSC 691 (iii) Ganesh Prasad Badinarayan v. Sanjeev Prasad Jamnaprasad Chourasiya (2004) 7 SCC 482 (iv) Commissioner of Central Excise v. Raj Petroleum Products (2015) 5 TMI 449. 7.5 In the instant case, the assessee had filed rectification applications on time on receipt of the impugned orders, which were subject matter of challenge before the first appellate authority. Therefore, the assessee was actively pursuing other available remedy under…