Search: condonation of delay

1 result for “condonation of delay”+ Section 246A(1)(b)clear

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Section 271F7 Section 285B5

SUB REGISTRAR (SAIDPUR),GHAZIPUR vs. DIRECTOR OF INCOME TAX (I &CI), LUCKNOW

In the result, appeal filed by the appellant in ITA no

ITA 46/VNS/2020[2018-2019]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2019

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Smt. Madhuri Gautam,<br>Sub Registrar,SaidpurFor Respondent: Shri A.K. Singh, Sr. D.R

Section 271FSection 274Section 285B

b. Chennai-tribunal decision in the case of Sub-Registrar, Salem v. The DIT(CIB)(I/C), Chennai in ITA no. 2009, 2013, 2015 and 2016/Mds/2010, vide common order dated 02.06.2011, wherein the tribunal has taken a similar view that an appeal against penalty order passed u/s 271FA shall lie with ld.CIT(A) keeping in view provision of Section 246A(1