2010 (4) TMI 1163 - AT - Income Tax

Summary

Issues involved: Barred by limitation, Jurisdiction of Settlement Commission, Admissibility of appeals before ITAT

Barred by limitation:
The appeals filed by the assessee were found to be barred by limitation, with a significant delay of 2241 days in filing the appeals after the impugned Orders of the Commissioner (Appeals) were communicated. Despite an affidavit explaining the reasons for the delay, the Tribunal held that the delay was not supported by sufficient cause, leading to the dismissal of the appeals on the ground of being time-barred.

Jurisdiction of Settlement Commission:
The Tribunal noted that when applications filed by the assessee are admitted by the Settlement Commission, exclusive jurisdiction vests with the Settlement Commission. In such cases, appeals filed before the Commissioner of Income Tax (Appeals) automatically become infructuous. It was emphasized that under exceptional circumstances, if no orders are passed by the Settlement Commission, appeals or proceedings pending before the Income Tax authorities may get revived, requiring the assessee to approach the Commissioner of Income Tax (Appeals) for appropriate remedy. The Tribunal clarified that in such peculiar circumstances, appeals cannot be directly filed before the Income Tax Appellate Tribunal, and the assessee must seek recourse through the CIT(A).

Admissibility of appeals before ITAT:
In light of the above considerations regarding the jurisdiction of the Settlement Commission and the specific circumstances of the case, the Tribunal dismissed the appeals as un-admitted. The dismissal was based on the dual grounds of being barred by limitation and lacking merit, as the Orders passed by the CIT(A) were deemed to be in accordance with the law. Therefore, the assessee was directed to approach the CIT(A) for any further remedy instead of filing appeals before the Income Tax Appellate Tribunal.

Separate Judgement:
No separate judgment was delivered by the judges in this case.