TMI Blog2000 (9) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... ired by section 253, sub-section (3), of the said Act. We do not decide the case on this point, and we do not even permit it to be argued, because the Tribunal had no chance even to consider this argument. Section 260A(1) reads as follows: "An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal, if the High Court is satisfied that the case involves a substantial question of law." We were in some doubt about the order of the Tribunal being at all an order in appeal. Mr. Bajoria, appearing for the assessee, however, punctiliously fair as he always is, showed us from the case of Mela Ram and Sons v. CIT [1956] 29 ITR 607 (SC) that on the authority of that case it is to be taken to be an ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In interpreting section 260A(1) in the case of West Bengal State Electricity Board v. Deputy CIT [2001] 248 ITR 152 (Cal) (ITA No. 344 of 2000) we have already opined that the words "substantial question of law" mean a question of law which affects the substance of the case, e.g., money liability, and not merely those questions which the court thinks to be somehow specially serious. On this ratio an order refusing to condone delay under section 253(5), (but not one condoning it) is a substantial question of law, because if the point is decided differently, a confirmed order becomes unsettled and still subject to appeal. Section 253(5) of the Income-tax Act reads as follows: "253. (5) The Appellate Tribunal may admit an appeal or p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preparation of appeal papers. The Tribunal also sought to distinguish Katiji's case [1987] 167 ITR 471 (SC) saying that the Supreme Court condoned "the delay as on the facts". These are all points of perversity in law. We, therefore, pass an order in terms of prayer (a). We entertain the appeal on the question set out above. We have heard both the sides at length on facts and law, on two days. We treat the appeal as on the day's list dispensing with all formalities. We answer the question in favour of the Department. The Tribunal shall now deal with the Department's appeal in accordance with law. Parties and all others concerned to act on a signed copy of this dictated order on the usual undertakings. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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