2013 (10) TMI 221

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....wal. For the Respondent : C.S.C., It ORDER:- Heard Sri Shubham Agrawal, learned counsel for the appellant and Sri Dhananjay Awasthi, learned counsel appearing on behalf of the respondent. Looking to the smallness of the controversy involved in the present appeals, we propose to dispose of these appeals finally at admission stage. These appeals are directed against a common order dat....

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....fused to condone the delay. The following substantial question of law arises for consideration before us.      (1) Whether the Income Tax Appellate Tribunal was justified in dismissing the appeal as barred by time filed by the appellant in limine, and refusing to condone the delay of 77 days? Sri Shubham Agrawal, learned counsel for the appellant submits that the Tribu....

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....ive submissions of the learned counsel for the parties and perused the record. In paragraph-3 of the affidavit of the Director, it has been stated that on account of mistake on the part of the clerk of the Company, the appellate orders of the CIT (Appeals) received to assessee's Company were tagged with another file, could not be given to the counsel for filing of the appeal within time. Alt....

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.... side cannot claim to have vested right in injustice being done because of a non-deliberate delay. In view of the above, the order under appeal cannot be allowed to stand. The Tribunal was not justified in rejecting the applications for condonation of delay or dismissing the appeals as barred by time. The question of law as framed in memo of appeal is answered accordingly. But at the same time,....