2012 (2) TMI 73

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.... of 1049 days. The appeal before the Tribunal was against the order of Commissioner of Income Tax passed under Section 263 of the said Act on 16.03.2007. After the Commissioner of Income Tax passed the order dated 16.03.2007, the matter was placed before the Assessing Officer for re-computing the income on the basis of the decision taken by the Commissioner of Income Tax. The Assessing Officer passed his order on 31.08.2007. Being aggrieved by that order, the appellant filed an appeal before the Commissioner of Income Tax (Appeals) which was also dismissed on 17.12.2007.   Against that order, the appellant preferred an appeal before the Income Tax Appellate Tribunal which also was dismissed by the Tribunal on 13.11.2009. In that order....

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....peal was dismissed by the learned CIT (Appeals) on the ground of non-maintainability. The appeal was filed by the learned CIT (Appeals) on 09.01.1975. Hon'ble High Court has held that right to appeal is a statutory right and an appeal is a continuation of original proceedings. In that case, the right of the assessee to prefer an appeal was considered as accrued when the notice under Section 143(2) of the Act was issued. According to the Hon'ble High Court, the right of appeal having being accrued to the assessee prior to 01.10.1975 when the amendment came into force. The date of appeal was considered neither relevant nor material and the appeal of the assessee was directed to be decided on merit before the learned CIT (Appeals). The facts o....