TMI Blog2013 (11) TMI 1439X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome Tax Appeal No. - 238 of 2005 - - - Dated:- 13-12-2012 - Hon'ble R.K. Agrawal And Hon'ble Ram Surat Ram (Maurya),JJ. For the Petitioner : Vivek Kumar Birla For the Respondent : C.S.C. ORDER Present appeal under section 260-A of the Income Tax Act, 1961(hereinafter referred to as "the Act") has been filed against the order dated 16th May, 2005 passed by the Income Tax Appellate Tribunal, Allahabad. The appeal has been admitted vide order dated 9th November, 2005 on the following substantial questions of law: "(1) Whether the Tribunal could ignore its own judgment in ITA NO. 116/Alld/2002 M/s Kamakhya Fresh Goods Ltd., Ghazipur dated 14.1.2005 on the ground that it was passed without noticing earlier order dated 13.2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be filed in time. A medical certificate was filed. However, the same was disbelieved on that the ground doctor's certificate is not sufficient ground for condoning the delay in filing the appeal. Consequently the appeal was dismissed. The assessee preferred second appeal before the Tribunal. The Tribunal by the impugned order had dismissed the appeal. Even though the Tribunal had condoned the delay in filing the appeal before the Commissioner of Income Tax (Appeals) on the similar ground in the case of another group company, namely, M/s Kamakhya Fresh Foods Ltd., Ghazipur for justifiable reasons because of illness of the Director who was conversant with the income tax matters and the order of the Commissioner of Income Tax (Appeals) was set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts in the case of Ghazipur Kisan Ghar, Ghazipur is different then that of the assessee and, therefore the Tribunal was not right in declining to condone the delay in filing the appeal. On the other hand Sri R.K.Upadhyaya, learned senior standing counsel submitted that the delay was not sufficiently explained before the Commissioner of Income Tax (Appeals). We have given our thoughful consideration to the various pleas raised by the learned counsel for the parties. We find that the Tribunal in the case of another group company, namely, M/s Kamakhya Fresh Foods Ltd., Ghazipur had condoned the delay on the ground of illness of very same Director Sri S.K.Rai therefore, it was not proper for the Tribunal to decline condonation of delay in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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