2011 (9) TMI 575

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....hat the Tribunal, without giving a hearing on the delay condonation petitions, proceeded to consider the delay condonation petitions on merit and decided the same against the appellants. Consequently, the Income Tax Appeals got dismissed on account of the delay in filing the same. It is against the orders declining to condone the delay, the appellant has filed these appeals. At the admission stage, the standing counsel for Revenue took notice and we have heard him also. 2. Before proceeding to consider the appellant's challenge on merits against the orders issued by the Tribunal, we have to first examine whether the appeals are maintainable before the High Court under section 260A of the Income-tax Act against the orders of the Tribunal de....

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....is stated in sub-clause (5) of section 253 which clothes the Tribunal with power to condone the delay is as follows: "253.(5) The Appellate Tribunal way admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period. " 5. It is obvious from the above provision that unless the Tribunal is satisfied about the sufficiency of the ground raised in support of the delay condonation petition, the Tribunal cannot condone the delay and if the delay is not condoned, the appeal does not get admitted. In other words, what section 253 contemplates is that, only a....