Income tax - appeal - is itpossible to file an appeal

Appeal under section 246A is to be filed within 30 days pursuant to section 249(2). The date has long gone by.

Also, you have lost the time period under section 264 -- 1 year from date of order where orders can be revised by CIT.

Regards,

You can file appeal to CIT (A) . There is provision (Sec 249) in act for applying for condonation for delay in filing appeal . Prepare your condonation request setting forth reason for delay clearly . In this CIT has to admit the appeal.

Thanks  Mr cheeta for your input  your comment says CIT [A] has to  CONDONE the delay.. You may please be elaborate on this point.

with respects

bsnganeshancafinal @ yahoo.co.in

Application for Condonation for delay in filing the appeal can be made u/s 249(3). However there has to be some sufficient cause with the assessee for not being able to file the appeal. If commissioner is satisfied with the cause, he may condone the delay. It is not necessary that he will condone for sure.

May I ask Friends and Experts to cite two/three examples where CIT (Appeal) has condoned delay when appeal is filed after 30 days of impugned order.

Regards,