Iapl/33/2018 Of Sandeep Kumar Jain v. Principle Commissioner Of Income Tax And Anr

Case :- INCOME TAX APPEAL No. - 33 of 2018Appellant :- Sandeep Kumar JainRespondent :- Principle Commissioner Of Income Tax And AnrCounsel for Appellant :- Suyash AgarwalCounsel for Respondent :- S.S.C.Hon'ble Bharati Sapru,J.Hon'ble Neeraj Tiwari,J. Sri Suyash Agarwal learned counsel for thepetitioner and Sri Piyush Agarwal assisted bySri Divyanshu Agarwal learned counsel forthe department. When the petitioner files an appeal beforethe department, he has also filed anapplication for condonation of delay. The appellate court has dismissed theappeal of the appellant in limine as theappeal is barred by limitation withoutconsidering the question of limitation, only onthe ground that there was no affidavit tosupport it. The petitioner is allowed to make fresh application along with affidavit in support ofthe application for condonation of the delayin filing the appeal before the appellateauthority within 15 days from today. In casethe petitioner files such application alongwith affidavit before the appellate authority,the same shall be considered and an ordermay be passed on it in accordance with lawwithin 15 days thereafter. The appeal is thus disposed of finally. Nocosts. Order Date :- 26.2.2018rk