2004 (7) TMI 78

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..... nsel for the respondents. The appeal had been admitted by this court on the following substantial questions of law: "Whether non-condonation of delay by the Commissioner of Income-tax (Appeals) was arbitrary and against the settled principles?" From the order of the appellate authority, it appears that an assessment was framed against the appellant under section 144/245 by the Income-tax Office .....

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..... der passed by the Commissioner of Income-tax (Appeals) remained unsuccessful before the Income-tax Appellate Tribunal. Learned counsel for the appellant submitted that there was a short delay of only 12 days in filing the appeal and the appellant was not going to gain anything by delaying the filing of the appeal. He further submitted that the appellant was bona fide pursuing his remedy and in fac .....

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..... condoned the delay in filing the appeal. The matter is remanded to the Commissioner of Income-tax (Appeals) to pass appropriate orders on the application for condonation of delay in the light of the observations made above and to decide the appeal on the merits in accordance with law expeditiously preferably within a period of three months. The appeal is allowed. However, there shall be no order .....

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