2012 (2) TMI 73 - HC - Income Tax

Condonation of Delay - Period of limitation Tribunal dismissed the appeal against order of CIT(A) dated 16.03.07 passed u/s 263 delay of 1049 days CIT(A) restored the matter to A.O. vide its order dated 16.03.07 A.O. passed order on 31.08.07 - Held that - There is no perversity in the Tribunal s order dismissing the appeal on the ground that several proceedings have taken place pursuant to the said order of CIT (A) which had become final Decided against the assessee.

Summary

Issues:
Appeal under Section 260-A of Income Tax Act, 1961 for Assessment Year 2004-05 challenging the order dated 08.04.2011 passed by Income Tax Appellate Tribunal in ITA No. 1542/Del/2010. Dismissal of appellant's appeal before Tribunal due to a delay of 1049 days. Acceptance of Commissioner of Income Tax's order under Section 263 by appellant. Tribunal's view on finality of Commissioner's order and delay in approaching the Tribunal.

Analysis:
1. The appeal before the High Court was made under Section 260-A of the Income Tax Act, 1961, contesting the order passed by the Income Tax Appellate Tribunal in relation to the Assessment Year 2004-05. The Tribunal had dismissed the appellant's appeal citing a delay of 1049 days in filing the appeal. The original order by the Commissioner of Income Tax under Section 263 of the Act was issued on 16.03.2007, followed by subsequent orders by the Assessing Officer and Commissioner of Income Tax (Appeals) which were also unfavorable to the appellant.

2. The Tribunal's decision to dismiss the appeal was based on the finality of the Commissioner's order under Section 263, which the appellant had not challenged in a timely manner. The Tribunal highlighted that the appellant had initially accepted the Commissioner's order but later filed an appeal after a significant delay. The Tribunal deemed the delay unjustifiable, stating that the reasons provided were not substantial enough to warrant condonation.

3. Upon reviewing the arguments presented by both parties, the High Court found no errors or perversity in the Tribunal's order. It was concluded that no substantial question of law arose for consideration in this case. Therefore, the High Court upheld the Tribunal's decision and dismissed the appeal brought before it.

In summary, the High Court upheld the Tribunal's decision to dismiss the appeal due to the significant delay in challenging the Commissioner's order under Section 263, which had become final. The High Court found no legal grounds to intervene or question the Tribunal's ruling, leading to the dismissal of the appellant's appeal.