2010 (4) TMI 1163

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..... an (Vice President) 1. These appeals, filed at the instance of the assessee are barred by limitation. The impugned Orders of the Commissioner (Appeals) having been communicated to the assessee on 10/10/2002 the assessee ought to have filed appeals before the Appellate Tribunal within 60 days. However, appeals having been filed on 29/1/2009 there is delay of 2241 days. An affidavit was filed ex .....

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..... t the assessee has to approach the Commissioner of Income Tax (Appeals). In other words, appeals cannot be filed before the Income Tax Appellate Tribunal and, instead, the assessee has to approach the CIT(A) for appropriate remedy. Under these peculiar circumstances, appeals filed by the assessee are dismissed as un-admitted, being barred by limitation as well as on merits. Pronounced according .....

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