Section 260A appeal dismissed as covered by earlier precedent and marred by inordinate unexplained delay.

Revenue's appeal under Section 260A was dismissed because the issue was already covered by the Court's earlier decision in the assessee's own case, and the filing was marked by inordinate unexplained delay. The Court also noted that the challenged order had been relied on and followed in a later assessment year, while no appeal had been filed by the revenue against the relevant Tribunal order at the earlier stage.

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Issues: Whether the revenue's appeal under Section 260A of the Income-tax Act, 1961 was liable to be dismissed as covered by an earlier decision and for unexplained delay.

Analysis: The appeal was found to be covered by the Court's earlier decision in the assessee's case. The Court also noted inordinate unexplained delay in filing the appeal. It further observed that the order under challenge had been relied upon and followed in the assessee's later assessment year, while no appeal had been preferred by the revenue against the relevant Tribunal order at the earlier stage.

Conclusion: The revenue's appeal was dismissed.

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