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TMI Blog2017 (4) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Assessee will have to incur expenditure to appear in the delay condone application. - CIVIL APPLICATION (OJ) NO. 57 of 2017 In STAMP NUMBER NO. 7 of 2017 With STAMP NUMBER NO. 7 of 2017 - - - Dated:- 3-4-2017 - MR. M.R. SHAH AND MR. B.N. KARIA, JJ. FOR THE APPLICANT : MR NITIN K MEHTA, ADVOCATE ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1. Present application under section 5 of the Limitation Act has been preferred by the applicant Revenue requesting to condone delay of 68 days caused in preferring Tax Appeal against the impugned order passed by the learned Income Tax Appellate Tribunal dated 29.01.2016 passed in ITA No.383/Ahd/2011 for A.Y. 2000-01 by which the learned Tribunal has dismissed the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Mehta, learned counsel appearing on behalf of Revenue, has heavily relied upon clause 5 of the Circular No.21 of 2015 dated 10.12.2015 and has submitted that common question / issue had arisen with respect to another Appeal with respect to another Assessment Year and therefore, the learned Tribunal ought to have entertained the said Appeal. However, considering clause 5 of the Circular No.21 of 2015 dated 10.12.2015, the aforesaid is not substantiated. It is required to be noted that the order passed by the learned CIT(A), which was before the learned Tribunal, was not a composite order passed by the learned CIT(A), but was an independent and separate order passed with respect to the Assessment Year 2000-01. As per the clause 5 of the Cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Tribunal. Under the circumstances, as such there is no merits in the Appeal. Under the circumstances, to issue notice upon the respondent and thereafter to condone the delay and thereafter to dismiss the Appeal (which as observed above lacs merits) will cause undue harassment to the respondent Assessee and for no reason the Assessee will have to incur expenditure to appear in the delay condone application. 4. In view of the above, more particularly, when the Appeal lacks merits, we refuse to condone the delay caused in preferring the Appeal. Under the circumstances, present application stands dismissed. In view of the dismissal of present Civil Application, Tax Appeal being Stamp No.7 of 2017 also stands dismissed on the ground of li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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