2010 (7) TMI 185

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The judgment of the court was delivered by 1. F. M. Ibrahim Kalifulla J.-By consent of parties, the appeal itself is taken up for disposal. 2. The question of law raised in this appeal is : "Whether on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in confirming the order of the Commissioner of Income-tax (Appeals) declining to condone....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Commissioner of Income-tax (Appeals) under section 131 of the Income-tax Act, however, held that the appellant was guilty of laches and negligence and proper action was not taken for filing the appeal within the prescribed time. 5. We heard Mr. Jeyakumar, learned counsel for the appellant and Mr.K.Subramanian, learned senior standing counsel for the respondent. 6. Under section 249(3) o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ctory came to an end. Even, according to the Department, the notice was served only on an employee by name Mrs. D. Mohan. According to the deponent, who is the managing director, since the company was on strike, there was no regular working in the office and therefore, it escaped from the attention of the concerned authority to prefer the appeal in time. 8. The question for consideration is whe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... been condoned. We therefore, hold that the application for condo-nation of delay preferred by the appellant merits acceptance and the rejection of the same by the Commissioner of Income-tax (Appeals) and the confirmation of the same by the Tribunal was not justified. We therefore set aside the orders impugned in this appeal and the delay petition of the appellant for condoning the delay of 178 da....