Appeal delay excused; fresh hearing ordered in Income Tax case.

The Court condoned the 243-day delay in filing the appeal under Section 5 of the Limitation Act. In the appeal under Section 260A of the Income Tax Act against the Income Tax Appellate Tribunal's orders for the assessment year 2002-03, the Court set aside previous orders and remitted the matter back to the Tribunal for a fresh decision, emphasizing the need for a proper opportunity of hearing and a speaking order.

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Issues:
1. Application under Section 5 of the Limitation Act for condonation of delay in filing the appeal.
2. Appeal under Section 260A of the Income Tax Act, 1961 against orders of the Income Tax Appellate Tribunal.

Analysis:

1. Application under Section 5 of the Limitation Act:
The judgment begins with an application under Section 5 of the Limitation Act for condonation of delay in filing the appeal. The delay of 243 days in filing the appeal is condoned after considering the application supported by an affidavit. The Court disposes of the application accordingly.

2. Appeal under Section 260A of the Income Tax Act:
The appeal under Section 260A of the Income Tax Act was filed against orders passed by the Income Tax Appellate Tribunal for the assessment year 2002-03. The appellant had initially filed the return of income declaring an amount, but the Assessing Officer assessed the income at a different figure, leading to a demand notice. The appellant then appealed to the Commissioner of Income Tax (Appeals) and subsequently to the Tribunal. The Tribunal had earlier dismissed the appeals, and a miscellaneous application for recall was also rejected. The appellant's counsel had requested an adjournment due to unavoidable circumstances, which the Tribunal had wrongly recorded as not made. The Court, after hearing both parties, set aside the previous orders and remitted the matter back to the Tribunal for a fresh decision after affording an opportunity of hearing to the concerned parties and passing a speaking order.

This detailed analysis covers the issues involved in the legal judgment, highlighting the application under the Limitation Act and the appeal under the Income Tax Act, providing a comprehensive understanding of the case and its outcome.

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