Cat Cosmetics And Healthcare Pvt. ... vs The Income Tax Officer, Ward 1(1)(3), ... on 21 May, 2025
"Since in this case the assessee had been prosecuting other remedies, the time taken by
those proceedings should naturally be taken while determining the question whether the
assessee had sufficient cause for not presenting the appeal in time. Therefore, the
revenue was not right in submitting that the appeal filed under section 17 was an appeal
against the original order of assessment under the Act, which was passed about 20 years
ago, as it was evident that the appeal was against an order of rejection of relief by the
I.T.A No. 1189/Ahd/2024 A.Y. 2012-13 Page No 6
CAT Cosmetics And Healthcare Pvt. Ltd. vs. ITO
assessing authority. Thus, though the Tribunal's view that there was no question of
limitation in such cases, was not correct yet the AAC was right in condoning the delay
and entertaining the appeal."