9911796707
TMI Blog2012 (9) TMI 1150X X X X Extracts X X X X X X X X Extracts X X X X ..... J. 1. The instant appeal under s. 260A of the IT Act of 1961 is directed against the order dt. 9th July, 2012, rendered by the Income-tax Appellate Tribunal, Amritsar (for brevity 'Tribunal') in ITA No. 614/Asr/2011 in respect of asst. yr. 2005-06. The appeal has been dismissed by the Tribunal holding the same to be time-barred, as the delay of 890 days has not been condoned. Facts are no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of the same assessment year, the assessee-appellant could not have filed another appeal. Still further another appeal was filed by Mr. Opinder Bhat engaged by the assessee-appellant, who again challenged the order dt. 31st Dec., 2007, passed under s. 144 of the Act. The CIT(A) held that the appeal was filed within time and ordered its registration as Appeal No. 74-12.01-10. The appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Tribunal in order dt. 13th Dec., 2011, the assessee-appellant filed an appeal before the Tribunal being ITA No. 614/Asr/2011 along with an application seeking condonation of delay. The appeal has been dismissed on 9th July, 2012, by the impugned order being time-barred. 3. We have heard learned counsel for the parties. 4. It is evident from the narration of facts that the assessee-appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne appeal is recognized in all jurisdictions and the matter ought to have been decided by the Tribunal on merits. Accordingly, we are of the view, that the application seeking condonation of delay of 890 days is liable to be accepted. 5. As a sequel to the above discussion, the instant appeal is allowed and the order dt. 9th July, 2012 is set aside. The delay of 890 days in filing the appeal is c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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