Provisions of Rule 37BA of the Income Tax Rules, 1962


Last updated: 07 July 2021

Court :
ITAT Delhi

Brief :
This appeal by the assessee is directed against order dated 20/06/2019 passed by the learned Commissioner of Income-tax (Appeals)-1, Gurgaon [in short ‘the Ld. CIT(A)’] for assessment year 2016-17 against the order passed under section 143(1) of the Income-tax Act, 1961 (in short ‘the Act’) by the Deputy Commissioner of Income-tax, Central Processing Centre, Banglore [hereinafter referred to as ‘the Assessing Officer’]. The Ld. CIT(A)  has dismissed the appeal on account of delay of 20 months, which has not been condoned by him. The grounds raised by the assessee are reproduced as under:

Citation :
ITA No. 7423/Del./2019

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