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TMI Blog2011 (9) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... l and Smt. S. Hemalatha for the Appellant. P.K.R. Menon and Jose Joseph for the Respondent. JUDGMENT C.N. Ramachandran Nair, J - These income tax appeals are filed against the orders of the Income Tax Appellate Tribunal declining to entertain the appeals filed on account of inordinate delay in filing the same. Admittedly, two of the appeals were filed with a delay of 1830 days and the third appeal was filed with a delay of 735 days. The appellants' case is that the Tribunal, without giving a hearing on the delay condonation petitions, proceeded to consider the delay condonation petitions on merit and decided the same against the appellants. Consequently, the Income Tax Appeals got dismissed on account of the delay in filing the same. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion petitions are dismissed, the Tribunal used to pass orders in the appeals as dismissed which is nothing, but a consequence of orders passed in the delay condonation petitions declining to condone the delay. 4. Section 253 of the Act, which provides for filing of appeal before the income Tax Appellate Tribunal, states in sub-clause (3) of the said section the period within which the appeal has to be filed both by the department as well as by the assessee. What is stated in sub-clause (5) of section 253 which clothes the Tribunal with power to condone the delay is as follows: "253.(5) The Appellate Tribunal way admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parties to the appeal an opportunity of being heard pass such orders thereon as it thinks fit. " 6. What is stated above is that, the Appellate Tribunal after hearing both parties to the appeal, can pass appropriate orders thereon which they consider fit. Whatever be the order of the Tribunal in the appeal in order to be treated it as an order under section 254(1), it has to be passed in a valid appeal that is one filed in time, or one admitted by the Tribunal after condoning delay in filing it. Therefore, the orders appealable to the High Court referred to in section 260A(1) are only orders passed by the Tribunal in the appeal under section 254(1) of the Act and so much so, the orders passed by the Tribunal in the delay condonation petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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