M/S. Kamal Engg. & Contractors Pvt. Ltd v. Dy. Commissioner Of Income Tax, Jaipur

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHANBENCH AT JAIPUR. D.B. Income Tax Appeal No.224/2005 M/s. Kamal Engg. & Contractors Pvt. Ltd. Vs. Dy. Commissioner of Income Tax, Jaipur DATE OF ORDER ::: 04.01.2017 HON'BLE MR. JUSTICE K.S. JHAVERIHON'BLE MR. JUSTICE VINIT KUMAR MATHUR Mr. Prakul Khurana for Mr. Sanjay Jhanwar, for the appellant.Mr. Anuroop Singhi, for the respondent. 1.By way of this appeal, the appellant has assailed thejudgment and order of the Tribunal whereby Tribunal hasdismissed the appeal only on the ground of delay of 60days. 2.This court while admitting the matter on 3.1.2006 had framed following substantial question of law:- “Whether in the facts and circumstances of thethe case the Learned Tribunal was justified inconfirming the order of Learned CIT(A) refusingto condone the delay of 60 days in filing appealsummarily?” 3.We have heard counsel for the parties. 4.Taking into consideration the Supreme Court decision in Collector, Land Acquisition, Anantnag vs. Mst. Katiji & Ors.reported in AIR 1987 SC1353, the delay ought to have beencondoned. 5.Consequently, both the orders of Tribunal and the CIT(A) are quashed and set aside. The matter is remitted back to CIT (A). Parties will appear before the CIT(A) on30.1.2017 and the CIT (A) will decide the same within four months. 6.The appeal stands disposed of. (Vinit Kumar Mathur), J. (K.S. Jhaveri), J. Brijesh37.