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2016 (4) TMI 401 - HC - Income TaxJurisdiction of tribunal - Held that:- Tribunal was not correct in entertaining the appeal without considering the issue of limitation and without condoning the alleged delay. That being the position since there was an application for condonation of delay, which has not been considered by the Tribunal and the final order has been passed allowing the appeal of the Revenue and the order of the Tribunal being couched in a manner that the appeal of the assessee cannot be separated from the appeal of the Revenue, the order dated 25.2.2001 has to be and is quashed in its entirety and the matter is remitted to the Tribunal to proceed in the matter after first considering the application for condonation of delay filed on behalf of the Revenue.
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