2015 (2) TMI 1128

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..... For the Appellant : Mr. Deepak Chopra For the Respondent : Mr. T Ravikumar JUDGMENT Was Delivered By V. Ramasubramanian, J This appeal, filed under Section 260A of the Income Tax Act, 1951, arises out of the dismissal of a petition for condonation of the delay of 175 days in filing a regular appeal before the Income Tax Appellate Tribunal. 2. Heard Mr.Deepak Chopra, learned counsel for t .....

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..... y a company, which got merged with M/s.Caterpillar India Private Limited. The issue involved in the appeal related to the period prior to merger. Therefore, obviously, there were some difficulties in getting necessary documents from the transferor company. 6. Unfortunately, the Tribunal adopted a pedantic approach in holding the aforesaid reason indicated in paragraphs 5 and 6 of the affidavit in .....

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..... as a matter of routine and things are normally taken for granted. But, in this case, the appellant had explained that the issue involved in the appeal related to an ESOP Scheme that was in force before the merger of the company. Hence, the difficulty in fetching the documents, for the non production of which, the Commissioner of Income Tax (Appeals) rejected the appeal, is definitely a sufficient .....

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