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2015 (2) TMI 406 - HC - Income TaxCondonation of 2053 days in filing the appeals - entitlement to claim deduction under Section 40(b) - Held that:- The procedure adopted by the Tribunal is highly prejudicial to the interest of the appellant/assessee inasmuch as the Tribunal having decided not to proceed with the matter on the ground of condonation of delay, cannot unilaterally decide the appeals on merits, more so when the appellant/assessee was not given proper opportunity to contest the matter in the main appeals on merits. The order of the Tribunal is also not in consonance with Section 253 (5) of the Income Tax Act. Section 253 (5) of the Income Tax Act mandates that an appeal should be admitted before ever an order is passed on merits. Once the appeal itself is not entertained, the question of going into the merits of the matter does not arise. We, therefore, find that the order of the Tribunal deciding the appeals of the assessee on merits, after dismissing the appeal itself on the question of delay, is an error apparent on the face of the record and that the order passed is without jurisdiction since, when there is no appeal, there is no question of deciding the issue raised in the appeal on merits. See Williamson Financial Services Ltd. Versus Commissioner of Income-Tax And Another. - Decided in favour of assessee by way of remand to the Tribunal for reconsideration.
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