2011 (12) TMI 582

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he respondents. The present appeal under section 260(1) of the Income Tax Act, 1961 (hereinafter referred to as the Act) has been filed against the judgment and order dated 16.05.2008 passed by the Income Tax Appellate Tribunal, Amritsar Camp at Meerut. The Tribunal has rejected the application filed under section 5 of the Limitation Act seeking condonation of delay in filing the appeal. The pr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ty and the other filed by his counsel remain uncontroverted and, moreover, the appellant was going to gain nothing for the delay in filing the appeal. That being the position, we are of the considered opinion that the delay ought to have been condoned. In view of the foregoing discussions, the Tribunal ought to have taken a liberal view in the matter and ought not have dismissed the appeal f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X