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TMI Blog1982 (4) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... he parties are also common. 3. Shri Srinivasan, the ld. Deptl. Rep. has raised the preliminary issue that these appeals are time barred by 3 years approximately, and the assessee has not made any application to the Tribunal for the condonation of the delay stating therein sufficient cause or reason for late filing of these appeals; and as such, the appeals are liable to be dismissed as time-barred. Shri Phadkar, the ld. counsel for the assessee contends that he is filing an Affidavit of one of the partners of the firm and the same explains the delay in late filing of the appeals. Reliance is placed on the decision of the Gujarat High Court in the case of Saurashtra Cements and Chemicals Industries Ltd. vs. CIT 1978 CTR (Guj) 443: (1978) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impression that the appeals against the impugned order are, to be filed after giving effect to this order by the ITO and actually the assessee has filed the appeals before the CIT(A) when the ITO has given effect to the impugned order. This contention of Shri Phadkar is not well-founded because the IT Act provides the appeal to the Tribunal against the order of the CIT u/s 263; and the time of filing such appeal is within sixty days of the date of the communication of such order to the assessee, which is manifest from s. 253(3) of the Act. 5. Assuming for the sake of argument that if the cause for late filing of these appeals was as contended by the assessee, then he should have stated so in an application for condonation of delay and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeals were not filed in time while in the case decided by the Hon'ble High Court the appeals were filed before the Tribunal within time; but the assessee withdrew the appeal on the ground that the alternative remedy was there before the CIT and as such the assessee availed of the alternative remedy. But the CIT denied it on the ground that revision petition is barred by time; and in these circumstances the Gujarat Hon'ble High Court held that there was sufficient cause or reason for the late filing of the revision before the CIT. There is no such explanation by the assessee in the case. 8. In view of the above discussion and reason thereto, we hold that that there is no sufficient cause or reason for late filing of these appeals; ..... X X X X Extracts X X X X X X X X Extracts X X X X
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