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TMI Blog2008 (7) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... enting the appeal within the time stipulated. Since no application for condonation of delay was filed and there being no reason on record much less sufficient cause for not presenting the appeal within the time stipulated, the Tribunal was left with no option but to dismiss the appeal. - 412 of 2008 - - - Dated:- 24-7-2008 - SATISH KUMAR MITTAL and AUGUSTINE GEORGE MASIH JJ. Yogesh Putney for the appellant. JUDGMENT The judgment of the court was delivered by AUGUSTINE GEORGE MASIH J. - The Revenue has filed this appeal under section 260A of the Income-tax Act, 1961 (for brevity "the Act"), against the order of the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar, dated December 6, 2006, in I. T. A. No. 589/ASR/2004 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment order of the Assessing Officer, which was not filed along with the memorandum of appeal. The Department submitted the correct copy of the assessment order, vide letter dated April 25, 2005. No steps were taken to file an application for condonation of delay of 38 days as informed by the Registry of the Tribunal. The appeal came up for hearing on October 23, 2006, when the Tribunal brought it to the notice of the Department representative that the appeal filed was delayed by 38 days. On the request made by the Departmental representative, lime for filing the application for condonation of delay was granted. The Department was directed to submit the said application for condonation of delay on or before November 15, 2006, and the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder sought to be appealed against is communicated to the assessee or the Commissioner, as the case may be. The Appellate Tribunal under sub-section (5) of section 253 of the Act may admit an appeal after the expiry of the relevant period provided it is specified that there was sufficient cause for not presenting the appeal within the time stipulated. Since no application for condonation of delay was filed and there being no reason on record much less sufficient cause for not presenting the appeal within the time stipulated, the Tribunal was left with no option but to dismiss the appeal. 6. In the light of the above factual matrix, no substantial question of law arise for consideration of this court as they are pure questions of fact an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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