D.b.income Tax Appeal v. Amrit Lal Khatri

D.B.INCOME TAX APPEAL NO.106/2012Commissioner of Income Tax-II Vs. Amrit Lal Khatri DATE OF ORDER: 3[rd] March 2014. HON’BLE MR. JUSTICE DINESH MAHESHWARIHON’BLE MR. JUSTICE BANWARI LAL SHARMA Mr.Sunil Bhandari for the appellant <><><> This appeal is directed against the order dated 11.07.2012passed by the Income Tax Appellate Tribunal, Jodhpur Bench,Jodhpur [‘the ITAT’] in ITA No.603/Jodh/2010 whereby the ITATfound the reasons assigned for delay in filing the appeal notsupported by any evidence, material or affidavit of the relevantperson and hence, while declining to condone the delay, dismissedthe appeal preferred by the Revenue against the order of theCommissioner of Income Tax (Appeals), Jodhpur dated 27.08.2010. The Appellate Commissioner had, by the order impugned,quashed the order of the Assessing Officer passed under Section263/143(3) of the Income Tax Act, 1961 [‘the Act’] on 22.12.2009.The said order dated 22.12.2009 had been passed by the AssessingOfficer pursuant to the order passed by the concernedCommissioner of Income Tax under Section 263 of the Act on11.02.2008. The Appellate Commissioner had allowed the assessee’sappeal against the assessment order dated 22.12.2009 essentiallyfor the reason that the principal order dated 11.02.2008, passedunder Section 263, had since been set aside by the ITAT in its orderdated 19.07.2010 passed in ITA No.233/Ju/2009. During the course of submissions, it has been pointed out thatagainst the aforesaid order of ITAT dated 19.07.2010, the Revenuehas preferred an appeal, being D.B.Income Tax Appeal No.130/2011,which has been admitted by this Court and is pending consideration.We have requisitioned the record of D.B. Income Tax AppealNo.130/2011 and it is noticed that the said appeal has been admittedfor consideration on the question of validity of the order of the ITATwhereby it had set aside the order passed by the Commissionerunder Section 263 of the Act. In the totality of circumstances and looking to the subject-matter, we are of the view that this appeal deserves consideration onthe following substantial question of law:- “Whether on the facts and in the circumstances of thecase, the ITAT was justified in rejecting the applicationfor condonation of delay of 52 days in filing the appealby the Revenue against the order dated 27.08.2010?” Hence, Admit. Issue notice. Connect with D.B. Income Tax Appeal No.130/2011. (BANWARI LAL SHARMA),J. (DINESH MAHESHWARI),J.