9911796707
TMI Blog1990 (7) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1961 : "Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the departmental appeal is time-barred in spite of the fact that the relevant appellate order of the Commissioner of Income-tax (Appeals)-II, Calcutta, in Appeal No. 15/C/CIT(A)-II of 1981-82, dated January 28, 1982, was served on the appellant-Income-tax Officer, 'A' Ward, Special Ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income-tax Appellate Tribunal expired on April 10, 1982. The appeal was ultimately filed on May 28, 1982. The delay of one month and 18 days in presenting the appeal had to be explained by the Commissioner upon whom the appellate order was served. The relevant provisions of the Income-tax Act are as under: "Section 253. (2) The Commissioner may, if he objects to any order passed by an Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been explained by the Commissioner why this mistake was committed. It was stated from the Bar that three years ago, the assessment files of the assessee were within the jurisdiction of the Income-tax Officer, 'H' Ward. But, in the instant case, the assessment order was passed by the Income-tax Officer, 'A' Ward. The Commissioner of Income-tax (Appeals) had earlier noted that the appeal had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ient cause to condone the delay. The Supreme Court also observed that in a matter like this both the assessee and the Revenue should be treated equally. But in this case, we are not sitting in appeal over the Tribunal's order, The Tribunal has decided not to condone the delay and it has not been shown how the Tribunal has not exercised its discretion in the matter of condonation of delay in a judi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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