2007 (3) TMI 187

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..... appeal on merits - MA IT 33/2007 - - - Dated:- 2-3-2007 - DIPAK MISRA and R. K. GUPTA JJ. JUDGMENT 1 The present appeal has been preferred under section 260A of the Income-tax Act, 1961 (for short "the Act") assailing the correctness of the order passed by the Income-tax Appellate Tribunal, Jabalpur (in short "the Tribunal"), in I. T. A. No. 106/JAB/2006 whereby the Tribunal in the ab .....

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..... f law in this appeal under section 260A of the Act is framed as under : "Whether, on the facts and circumstances of the case, the Tribunal is justified in not condoning the delay of only 12 days on the ground that no sufficient cause has been shown seeking condonation of delay and whether such finding is tantamount to perversity of approach ?" 5 To appreciate the facts in entirety, we have c .....

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..... on in holding that the rejection of the appeal on the ground of delay when sufficient cause has been shown amounts to perversity of approach. Accordingly, we set aside the order passed by the Tribunal and remit the matter to the Tribunal to hear the appeal on the merits. 7 The appeal is allowed to the extent indicated above. There shall be no order as to costs. - - TaxTMI - TMITax - Income .....

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