TMI Blog2012 (9) TMI 1150X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 not in dispute. The assessee-appellant challenged t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee-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 was heard, but it was dismissed on 15th Sept., 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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-appellant has been pursuing one remedy or the othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 condoned. The appeal is restored on the bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
