2013 (11) TMI 1439

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....tions of law: "(1) Whether the Tribunal could ignore its own judgment in ITA NO. 116/Alld/2002 M/s Kamakhya Fresh Goods Ltd., Ghazipur dated 14.1.2005 on the ground that it was passed without noticing earlier order dated 13.2.2004 in ITA Nos. 198 Alld/2002 Ghazipur Kisan Ghar, Ghazipur and others even though the question of delay of condoncation arising in the case of M/s Kamakhya Agro Industries Ltd. undisputedly stands on identical and parallel facts as in the present case? (2) Whether the Tribunal could ignore its own order on identical facts in the earlier case while considering the condonation of dealy in the case of present appellant withoug the Department even asking for recalling of its order dated 14.1.2005 in ITA NO. 116/All....

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....oup company, namely, M/s Kamakhya Fresh Foods Ltd., Ghazipur for justifiable reasons because of illness of the Director who was conversant with the income tax matters and the order of the Commissioner of Income Tax (Appeals) was set aside. In the present case the Tribunal followed its order in the case of Ghazipur Kisan Ghar, Ghazipur and declined to condone the delay on the ground that the Advocate Sri S.Prasad who had filed his power of attorney, challenged the assessment proceedings and, therefore, the delay in filing the appeal before the Commissioner of Income Tax (Appeals) has not at all been explained and whatever reasons were given by the assessee for seeking condonation of delay, were not sufficient cause for condonation and day to....