9911796707
TMI Blog2006 (12) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... having been subsequently adjusted - Though fresh appeal filed was not maintainable, filing of appeal again was merely an irregularity and the said appeal could be treated as an application for revival of appeal - order of the Tribunal & CIT (A) is set aside - CIT (Appeals) is directed to decide the appeals on the merits - 351 and 385 of 2006 - - - Dated:- 19-12-2006 - ADARSH KUMAR GOEL and RAJ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, on the facts and in the circumstances of the case, the Tribunal had erred in law by failing to appreciate that when the Commissioner of Income-tax (Appeals) had disposed of the appeal of the assessee and therein rejected the same on the merits, therein that itself was an evidence that the Commissioner of Income-tax (Appeals) was convinced that the appeal of the assessee was not to be rejected o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vijayeswari Textiles Ltd. v. CIT [2002] 256 ITR 560 was misconceived ? 5. Whether, on the facts and in the circumstances of the case, the Tribunal has erred in law by not taking cognizance of the 'affidavit' filed by the assessee under rule 10 of the Income-tax (Appellate Tribunal) Rules, 1963, specifically when the contents of the same did go to the very root of the matter ?" 2. The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal or availing of any other remedy against such an order, filed appeal once again pointing out that tax having been subsequently adjusted, there was no default in the provisions of section 249(4)(a) of the Act and thus the appeal should be decided on the merits. The said appeal was dismissed on the ground of delay and the order has been upheld by the Tribunal. 3. Learned counsel for the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with law. 4. In view of the above, we set aside the order of the Tribunal as well as the order of the Commissioner of Income-tax (Appeals) and by treating the appeal as an application for revival in the earlier appeals dismissed on account of non-compliance with the provisions of section 249(4) of the Act, the Commissioner of Income-tax (Appeals) is directed to decide the appeals on the merit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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